我国上市公司治理与会计政策选择

Corporate governance and accounting policy choice in listed companies

会计政策选择受到公司治理的强烈影响,其存在有一定的客观必然性。文章论述了两种主要公司模式下会计政策选择的取向,分析了我国上市公司治理的现状及由此而产生的会计政策选择方面的问题。为提高会计政策选择的效率性,我国上市公司应完善公司治理结构,文章对此提出了建议。

Corporate governance influences accounting policy choice materially and accounting policy selecting is inevitable. The paper discusses accounting policy choice tendencies in two kinds of corporate governance modes. It analyses actualities of corporate governance and accounting policy choice of the listed companies in China. It also gives some suggestion on how to improve efficiency of accounting policy choice in listed companies from the viewpoint of corporate governance.