公司治理结构中会计目标的法律经济学解释——兼论我国会计法律制度的完善

A Economic and Law Interpretation of Accounting Destination in Corporate Governance and Concurrently Study on the System Perfection of Accounting Law

公司治理涉及各种利益相关者责权利的划分和制衡。会计是连接权利和利益的纽带,会计信息质量在公司治理结构中扮演着重要的角色。公司治理中对各种利益相关者的约束与制衡机制需要以会计信息作保障。会计目标与公司治理目标具有内在的关联性,在我国公司目前所处的经济环境下,公司目标是影响公司治理结构的重要因素.会计法律制度的完善对我国公司治理具有重要的意义。

Corporate governance relates to the check and balance of stakeholders＇ rights and obligations .As a bond connecting rights and interests, quality of accounting information plays an important role in corporate governance. Accounting information guarantees the mechanism of stakeholders＇ check and balance. Since the intrinsic connection between Accounting destina- tion and corporate governance destination, accounting destination is one of important elements affecting corporate governance under the present economic circumstances. Therefore, perfection of accounting law system has a very important significance on China＇ corporate governance.