公司治理与会计报告

Business Operation and Accounting Report

现代财务会计是重要的公司治理机制,发挥着为其他治理机制尤其是外部治理机制提供信息的重要作用。会计报告是财务会计信息的主要载体,它存在两个根本用途——决策和契约执行,不同的用途会导致它的内容和形式的差异。财务会计与其它公司治理机制是相互依存的,不同的公司治理模式会导致不同的会计报告,英美公司治理模式影响下的会计报告是“决策”导向的,日德公司治理模式影响下的会计报告是“契约执行”导向的。在经济全球化的大潮中,公司治理在市场竞争的压力下不断趋同,这种趋同又导致了会计的不断的国际协调。

Modern financial accounting is a significant business running mechanism, playing an important role in offering information to other running mechanisms especially external running mechanism. As a major carrier of financial accounting information, accounting report has two basic uses, decision-making and contract executing, which lead to the difference between content and form. Being interdependent with financial accounting, different running pattern can bring out different accounting report. Accounting report is decision -making guidance under European -American pattern, while contract executing guidance under Japanese-Germany pattern. In the wave of globalization, business running is converging gradually, which results in continuous international adjustment under market pressures.