摘要
本文以规范的公司制企业为背景,探讨了会计系统在现代公司治理结构中的作用及局限性。文章认为,会计系统在公司治理结构中的作用机制主要表现为两个方面:一是作为一个信息系统向投资者、债权人及其他利害相关者提供行使控制权所需要的会计信息;二是作为一种控制工具或手段,直接构成公司治理结构中的一部分。会计系统在公司治理结构中的局限性则表现为:作为一个信息系统所提供的信息在可靠性和相关性方面存在着不充分的缺陷;作为一种控制机制存在着有效性不足的缺陷。
This paper approaches role and limitations of accounting system in modern corporate governance .The author thinks that function mechanism of accounting system in modern corporate governance mainly showes at two aspects:First,as an information system,it provides accounting information for investor, creditor and other interests interrelated parties who would exercise control rights;Second,as a control tool or means, accounting system is a part of control system of corporate governance. The limitation of accounting system in corporate governance are unample at relevance and reliable information provided by accounting system and inefficient on accounting system.
出处
《中国软科学》
CSSCI
北大核心
2001年第2期95-99,共5页
China Soft Science
关键词
公司治理
会计系统
会计信息质量
corporate governance
accounting system
accounting information quality