现代公司的控制权矛盾与会计控制目标实现

On the Relationship Between Achieving the Purpose of a Corporation's Accounting Control and Conflict of a Corporation's Control Rights

在公司制企业的基本制度中 ,会计控制系统起着重要的基础性作用 ,其控制目标的实现与企业治理目标具有内在的不可分割的辨证关系。本文将关于现代公司控制权结构问题的一些新的研究成果引入对公司会计控制问题的思考 ,指出公司控制权矛盾的变迁是引发公司会计控制目标偏离的基本原因 ,认为公司权利的和谐配置是会计控制目标实现基础条件 ,这一现实不仅要求我们反思会计控制理论 ,同时要求我们在具体分析公司控制权矛盾的基础上重新思考会计控制的目标及其实现问题。

In the modern corporation fundamental system,the control system of financial accounting has a very important role for achieving the purpose of a corporation's governance.This paper,applying some new research results of a modern corporation's ownership and control structures to think of problems of a corporation's accounting control,pointing out that the essential cause of divergence of purpose of a corporation's accounting control is the change of conflict of control rights.So for achieving the purpose of a corporation's accounting control we must analyse a particular conflict situation of a corporation's control rights and coordinate a corporation's rights allocation.