基于利益相关者的会计监管探讨

Discussion on Accounting Supervision Based on Stakeholders

会计信息具有经济后果,自利的本性使利益相关者通过操纵会计信息而谋取私利,但利益相关者之间的经济利益存在此消彼长的关系,利益相关者的经济利益都有可能因其他方操纵会计信息而遭受损失,因此,必须建立利益相关者之间的会计监管。通过分析现有会计监管存在的问题,进而在监督主体的独立性、合理分摊监管成本、健全监管体系、优化公司治理结构等方面提出建议。

Accounting information has economic consequences,Self-interested nature will enable stakeholders to gain personal gain by manipulating accounting information,But there is a trade-off between the economic interests of various stakeholders,The economic interests of each type of stakeholder may suffer losses due to other parties' manipulation of accounting information,Therefore, it is necessary to establish accounting supervision among stakeholders.This paper analyzes the existing problems of accounting supervision,Furthermore, it puts forward some suggestions on the independence of the supervisory body, the reasonable allocation of supervision costs, the improvement of the supervision system and the optimization of the corporate governance structure.