公司治理结构和会计定位理论研究

A Theoretical Research of Company's Administrative Structure and Accountant Orient

“会计管理活动论”、“会计信息系统论”、“会计控制论”三种定位理论,在价值取向上代表了现代会计中管理会计的观点。我国资本市场不很发达,公司以“机构控制型”和“拥有者管理型”为主,企业所有权比较集中,把会计化成财务会计和管理会计的动因并不明显,以“会计控制论”作为我国会计的定位理论,比较现实、合理。

Three kinds of localization theories： ＂accountant manage mobilism＂, ＂accounting information system theory＂, ＂accounting cybernetics＂, have represented the view of accounting for management of the modern accountants on the value orientation. The capital market of our country is not very developed, and the company takes ＂organization＇s controlling type ＂and ＂owner＇s management type ＂as the core, and the enterprise＇s ownership is more centralized, and the reason of turning accountant into a financial accountant and accounting for management is not obvious, so it is practical and reasonable to regard ＂accounting cybernetics ＂as the localization theory.