基于公司治理的会计监管研究

【作者】 王婷；

【导师】 陈艳；

【作者基本信息】 东北财经大学 ， 会计学， 2007， 硕士

【摘要】 近年来，公司治理结构一直是全球关注的热点问题，公司治理结构是否合理，直接决定着企业经营管理是否得以有效运行，它是企业诸多机制的基础。而会计监管问题也一直是国内外理论界研究的焦点，但是我国无论是列于外部监管还是内部监管的研究起步都相对较晚，所以很多理论都是向国外学者借鉴。但是国情不同，发展状况不同，又使得我们不能完全遵循。由此，对于两者的有机结合更是研究不深入，本文希望通过论述分析，将二者勾稽关系明晰，以达到改善公司治理结构提高监管质量的研究目的。本文的开篇是前言部分，介绍了论文的研究背景和研究动机以及国内外对公司治理和会计监管问题的研究现状，然后对本文的研究方法和整体结构做了阐明。本文的正文是分为三个部分，来进行层层推进的分析论述：第一部分是对公司治理和会计监管的概述，是全文的理论铺垫，其中包括二者的涵义，相关的经济学理论和二者的互动关系，表明了公司治理结构是会计监管机制运行的框架基础，会计监管在公司治理结构中也居于核心地位，同时也对本文的研究做了界定，即重点研究的是上市公司内部治理结构和内部会计监管。第二部分首先介绍了我国上市公司会计监管的现状，从外部外内部两方面描述了我国上市公司基于公司治理结构会计监管存在的问题；然后针对这些问题进行了分析，着重指出了基于内部治理结构导致的内部审计委员会，内部审计部门和监事会监管不力的原因。第三部分根据上述现状和分析的原因提出了如何改善我国公司治理结构和会计监管的对策，也是从外部和内部两方面入手，突出提高会计监管质量必须以改善我国公司治理结构为基础，倡导优化董事会结构和合理定位监管部门的职责等。最后得出本文的结论：公司治理结构与会计监管是相辅相成的；公司治理结构是会计监管的根本，没有良好的公司治理结构会计监管将难以发挥作用：会计监管反过来又会制约公司治理结构的契约安排和运行效率。更多还原

【Abstract】 In recent years, the corporate governance always is the hot spot problem that the whole world shows solicitude for , and enterprises operation and management can have an effect to work depends on corporate governance being rational or not ,so it is a lot of machine-made enterprise bases .The accounting relation also being always the hot spot that in the theory and boundary studies in our country and abroad ,but our country have relative research so later that the many theory is a scholar to abroad. But national conditions is different and developing status is also different, we can not abide by completely .That from this, the study of the both combines is not going deeply , the paper is hoped that clear their relationship and then to achieve the purpose that improve corporate governance and level of accounting relation.The front of the thesis is preface, which presents the background and motivation of study and the research status of the corporate governance and accounting regulation, and then states the research method and frame structure of the article. There are three parts of the text, which discuss step by step as below.The first part summarizes the corporate governance and accounting regulation, which is the academic base, including meanings of both, related economics theory and dynamic relationship with each other, and also indicates that corporate governance structure is the frame basis of the function of accounting regulation mechanism, and that accounting regulation is the core of corporate governance structure. It also restrict the key point of the research, which is inner corporate governance structure and inner accounting regulation.The second part introduces the current situation of accounting relation and problems between them in our country .By being analysised, it is owing to the reasons of bad accounting relation that inside corporate governance leading to.The third part points out how to improve corporate governance and accounting relation according to above mentioned ,also besides two sides, it is pointed that if want to improve accounting relation ,the companies must have good corporate governance and rational supervision structure.At last, there is the conclusion, that is corporate governance and accounting relation are both important for each other, especially the former is basis , on contrary, the later also have effect on the former.更多还原