公司治理中的会计信息披露缺陷分析——基于新会计准则视角

New Accounting Standards: An Analysis of the Blemish of Accounting Information Disclosure in Corporate Governance

高质量的会计信息在公司治理机制中发挥着基础性的作用,但目前我国会计信息披露过程中还存在很多缺陷。财政部2006年颁布的新《企业会计准则》从质量和内容两方面规范会计信息,披露要求更为严格,增强了信息披露的透明度,加强了外部监管者、企业管理层以及投资者对公司的监督约束作用,有利于强化公司治理,推动企业建立有效的激励和效益约束机制,长远来看,对解决公司治理中现有会计信息披露的缺陷问题具有积极作用。

The accountancy information of high quality lays a foundation in the company management mechanism, but currently China accountancy＇s information disclose exist some blemishes. The Ministry of Finance promulgated in 2006 the new ＂Business Enterprise Accountancy＇s Standard＂, which stressed more on the accountancy to improve the transparency to strengthen the exterior supervisors. Its aim is to emphasize the supervision of leadership and investors over the enterprise to better the corporate governance, to promote an effective stimulating and supervising system. In the long run, it contributes to the solving the above-mentioned problem.