试论公司治理与会计控制

Try to Discuss on Company Administering and Accounting Control

以委托代理理论、控制理论解释公司治理与会计控制之间的关系,提出公司治理机制是实施会计控制的基础。要在决策、激励、监督约束“3大机制”中整合会计组织结构、资金监控机制、会计与审计信息网络,将会计控制纳入到公司治理路径之上。

Applying trust act as agent theory, and control theory to explain the relation between company administering and accounting control, proposes that the company administering mechanism is the base of implementation of accounting control, to reorganize and merge accounting organization structure, capital supervision mechanism, accounting and audit information network under policy decision, encouragement and supervision binding three mechanism. And puts accounting control on tile ways of company administering.