公司治理结构·会计信息系统·独立审计:结构与效率分析

An Analysis on Structure and Accounting Governance

公司治理结构、会计信息系统和独立审计是微观经济运行系统的三个基本组成单元。三者以委托代理关系为中心形成了功能互补、共生互动的经济运行系统 ,共同维持着受托责任机制运行中的公平与效率。通过对三者的经济关系结构进行理论描述 ,分析其内在关系结构的缺陷以及与虚假会计信息之间的关联性 。

Corporate governance, accounting information system and independent audit are three basic components of micro economic system. The trust-agent mechanism among the three components forms the basis of fairness and efficiency. The article attempts to analyze the relation between the mechanism defects and the false accounting information, and give countermeasures for it.