基层央行会计财务治理的困境与出路

基层央行会计财务治理体现了政府与市场、政府与社会、国家与个人、总行与基层央行的基本关系,是央行治理体系的重要组成部分。加强基层央行会计财务治理体系和治理能力现代化建设,必须破解基层央行会计财务治理“虚化”“泛化”“淡化”“弱化”“空化”的困境。要从对基层央行会计财务工作的地位作用认识不到位、把握会计财务治理规律不准确、资金绩效评价体系不完善、会计人员素质能力不适应入手,全面贯彻新发展理念,以构建“大会计财务治理格局”为主线,以遵循基层央行会计财务规律为重点,以完善会计财务治理机制为手段,以提高财务治理能力为保障,不断提高基层央行会计财务治理能力和治理体系现代化水平。

Research on Corporate Governance-based Problem of Financial Accounting Information

This article makes a detailed analysis of the relationship between corporate governance and financial accounting information under the framework of corporate governance, with the help of the principles of information economics and institutional economics. By taking into considerations of the agency issues arising form the separation of the managers from the owners under the modem corporate environment in order to solve agency conflict and to realize right restricting and benefit grouping. The mechanism of financial accounting information produced internally from the mechanism of corporate governance. Based on this understanding, this article discusses how financial accounting information works in both internal and external corporate governance mechanism. And explores the application mechanism of financial accounting information associating with stock price and introduces the function of corporate governance to guarantee the quality of accounting information respectively, respectively paying particular emphasis on the two goals of financial accounting-the decision useful and the accountability approach.