推行独立董事制度,还会计信息本来面目

Implementing the Independent Director SystemResume Real Accounting Information

提供真实公允的会计信息是会计的本质要求。但是,在现实公司经营实践中会计信息失真现象十分严重。本文针对会计信息失真的原因进行了深入分析,并提出公司治理结构中存在的缺陷所引起的“内部人控制”问题是其根本原因。为完善公司治理、解决“内部人控制”问题,2001年8月中国证监会发布了《关于在上市公司建立独立董事制度的指导意见》。我们认为,独立董事由于其身份的特殊性,应该承担起一定的会计职责,使会计信息更具有真实公允性,从根本上治理会计信息失真问题。

It is the essential request of accounting to offer the real and fair accounting information. However, the accounting information froud is very severe in company's practice. This paper carries on in- depth analysis of the reasons of accounting information fraud, and puts forward that the “ insider control” caused by the defect in the govermance structure of ampany is the basic reason of accounting information fraud. In order to perfect company governance and solve the problem of “ insider control” , china Securities Regulatory Commission issued “ The Guiding Suggestion on Establishing Independent Director System in the Listed Company” in August, 2001. Viewing the particularity of his identity we suppose the independent director should bear certain accounting responsibility to make the accounting information more real and fair and deal with the accounting information fraud fundamentally.