受托责任、公司治理与投资者保护

Stewardship,Corporate Governance and Investor Protection

受托责任会计目标的存在性一直备受争议。会计实践的长期发展证明,受托责任会计目标是投资者保护的根源,也是公司治理机制的有效补充,更是财务报告投资者保护功能的高度概括。文章从受托责任会计目标出发,在分析公司治理与投资者保护相互关系的基础上,总结现有研究的不足,结合我国准则对上市公司信息披露的内容要求,从多方面多层次构建我国投资者保护质量特征体系,以期促进我国上市公司投资者保护水平的提高。

The existence of fiduciary responsibility accounting goal has always been controversial.The long-term development of the accounting practice has proved that fiduciary responsibility accounting target is not only the root of investor protection,but also an effective supplement to the corporate governance mechanism and fulfills the financial reporting function of investor protection.Proceeding from the fiduciary responsibility accounting target and based on the analysis of the relationship between corporate governance and investor protection,this article points out the deficiencies of existing researches on this issue and proposes ways of information disclosure by listed companies and investor protection with regard to China＇s capital market.