基于公司治理的上市公司会计目标定位的思考

Reflections on Accounting Target of the Corporate Governance-based Listed Companies

本文首先阐述了公司治理与会计目标定位的概念与相互关系,分析了英美、德日公司治理模式及其决定的两种不同会计目标定位。在此基础上描述了我国当前上市公司治理现状,通过内外治理结构、文化、法律环境的对比,思考我国上市公司会计目标定位。

This paper defines the concepts of corporate governance and accounting orientation and their relation before comparing Anglo- American and German- Japanese corporate governance models and analyzing how the difference decides the adoption of two different accounting orientations. It goes on to describe the status quo of China＇s public company governance and reflect on those companies＇ accounting orientation through comparing their internal and external governance structures, cultures, and legal circumstances with those of other countries.