论会计信息在公司治理中的作用

The Role of Accounting Information in Corporate Governance

现代公司中由于两权分离而产生公司治理问题,如何完善公司治理结构、提高其运行效率是当今的热门话题。本文从会计的角度入手,阐述会计信息在公司治理中的作用,先分析会计信息在公司治理中的角色定位,然后论述会计信息在公司外部治理和公司内部治理中的作用,文章结尾分析了影响会计信息发挥治理作用的制度因素。

The problem of corporate governance results from the separation of the two powers in the modem company,then the hot issue is how to perfect the construction of corporate governance and to improve its operational efficiency.This paper,from the point of accounting information view,expatiates on the role of accounting informa- tion in the corporate governance.The position of governance accounting information is analyzed first,then role of accounting information in the corporate exterior governance is discussed,and at last the factors of system with influ- ence the effect of role of accounting information is analyzed.