基于公司治理角度对权益保护观会计目标定位的思考

Thoughts about the Orientation of Accounting Objective from the Rights and Interests Protection Based on Company Governance

会计目标的发展与公司治理的发展变化有着内在的逻辑关系,其中基于利益相关者理论的"权益保护观"会计目标定位与公司治理的实践有一定的出入。尽管"权益保护观"旨在为各个利益相关者提供相关信息,考虑各利益相关者群体的日常优先权,但是其存在着客观的局限性。"权益保护观"并不能对所有利益相关者"一视同仁",利益相关者的界定要切实满足"利益相关"的要求。

There is an inherent logic relation between accounting objectives and corporate governance. There is some discrepancy between the accounting target positioning and the practice of corporate governance based on the stakeholder theory. Although the ＂protection of fights and interests＂ taking the daily priorities of the stakeholder groups into consider- ation, and providing relevant information for all stakeholders. The theory has some limitations. This article suggests that the view of fights and interests protection cannot be equal to every stakeholder. The definition of stakeholders should meet the requirements of ＂benefit related＂.