基于公司治理的管理会计方法创新研究

【作者】 肖省成；

【导师】 朱启明；

【作者基本信息】 湖南大学 ， 会计学， 2003， 硕士

【摘要】 公司治理的初衷是对代理者的分权制衡。董事会接受股东大会的委托对经营者实行监督和对企业的战略决策进行指导，经营者接受董事会的任命对企业的日常经营活动进行管理。可事实上却是：经营者不仅承担了管理企业日常经营活动的任务，而且成为企业事实上的战略决策者，董事会远离了企业的战略决策过程，成为一个“橡皮图章”。我们称这种公司治理为管理型公司治理。由于管理型公司治理建立的是一种以经营者为中心的封闭的决策体系，致使公司治理中产生不了有效的管理会计信息需求，从而使得管理会计只是充当了一个“内部警察”角色——满足公司管理的需求。经济的发展、科技的进步，使得传统的依赖于管理者个人能力的封闭的决策体系日益不能适应复杂多变的经营环境，客观上要求决策以制度化的方式独立出来，逐渐地一种新的公司治理理念凸现——治理型公司治理。随着管理型公司治理向治理型公司治理的演进，公司治理的核心功能从权力制衡转移到决策科学化，公司治理的对象从管理者个人转移到决策，决策成为不同利益相关者交换信息、增进沟通的平台。由于治理型公司治理建立的是一种开放的决策体系，因此使公司治理中产生了有效的管理会计信息需求，在需求的驱动下使管理会计面临着角色转换——从“内部警察”上升为“决策者的战略性伙伴”。 反观我国国有上市公司内部治理弱化、外部治理虚化及我国管理会计学术研究兴趣不高、实务界不重视的现状，完善公司治理，构建治理型公司治理，造就有效的管理会计信息需求；进行基于公司治理层面的管理会计方法创新，提供有效的管理会计信息供给，就成为我们的理智选择。 打破“股东至上主义”逻辑，构造共同治理模式；加强董事会、监事会的建设及职责定位；改善公司外部环境是我们完善公司治理的基本思路。构建可持续发展的战略业绩评价体系和基薪+风险收入+股票期权三位一体的报酬契约，以及把董事会业绩评价提上议事日程，是我们进行的基于公司治理层面的管理会计方法创新。更多还原

【Abstract】 The original intention of corporate governance is the decentralization of agents. The Board of directors, who is entrusted by stockholder’s meeting, supervises the manager and supply directions for strategic decisions .The manager, who is appointed by the board of directors, manages the daily activities of a corporation. But in fact, the manager not only undertakes the task of daily activities, but also becomes the person who makes strategic decisions, In this occasion, board of directors go far away the process of strategic decisions and become a "rubber stamp". This kind of corporate governance is called managed corporate governance. Because this kind of corporate governance is a closed decision-making system, and the manager is the center of this system. So effective managerial accounting information can’t appear in corporate governance, and management accountant only acts as "internal police" -meaning the demand of corporate management. With the development of economics and advancement of technology, the traditional closed decision-making system, which is dependent on the manager’s ability, can’t adapt to the variable activity environment. It demands objectively that decision-making should separate as a style of systematization. Gradually a new kind of corporate governance appears -governed corporate governance. With the change from managed corporate governance to governed corporate governance, the core function of corporate governance changes from decentralization to decision-making scientifically. The object of corporate governance changes from management individual to decision-making and decision-making becomes the flat form of different benefit-related persons exchanging their information and increasing communication, and because governed corporate governance sets up an open decision-making system, so the effective demand of managerial accounting information come out in corporate governance. Under the drive of demand, management accountants have to change their roles-from "internal police" to "strategic partner of decision makers".Looking back at the weakness of internal governance in corporation and on the market, the nominal external governance, and the present situation of little interest in managerial accounting academic research and practice, our wise choices are perfecting corporate governance, constructing governed corporate governance, creating demand ofeffective managerial accounting information, making innovations on managerial accounting method based on corporate governance and supplying effective managerial accounting information.Breaking out the logic of " shareholders are supreme", constructing a model of co-governance, strengthening the construction and duty location of board of directors and board of supervisors, and improving the external environment of corporation are our basic thoughts of improving corporate governance. Constructing sustained development strategic performance appraisal system and the compensation contract of basic salary plus risk revenue plus stock options as a whole and placing the performance appraisal of board of directors on the agenda are our managerial accounting method innovations based on corporate governance.更多还原