摘要
公司财务会计制度是公司法的重要内容,体现公司人格,规范股东、管理者、公司、债权人之间的基本关系。与会计法、会计准则不同,公司法上的财务会计制度主要是关于企业簿记的基本要求,财务报表的制作、保管和利润分配制度成为判断公司治理的基本尺度。公司财务、会计属于国家会计管理的一部分,依据会计法和会计准则处理有关问题,而在公司法中相应规定过于笼统,简而不“要”,不能较好地体现其应有的私的关系规范与治理功能。长远来看,需通过公司法进一步的修改或制订商法通则予以规范;从目前公司法(包括修订草案)规定现状而言,可以通过将会计法和会计准则中有关公司治理的财务会计规定的公司法化解释、促进外部审计内部化和股东知情权的扩大解释予以一定程度的补救。
The company fi nancial accounting system is an important content of the company law,refl ects the corporate personality,standardize the basic relationship between shareholders,managers,companies,creditors.Different from accounting law and accounting standards,the financial accounting system of company law is mainly about the basic requirements of enterprise bookkeeping,and the fi nancial statements and profi t distribution system made on it,which become the basic yardstick to judge corporate governance.Our company law for the provisions of corporate fi nance and accounting,because it’s considered as a part of the national accounting management,attempts to give accounting law and accounting standards to deal with related issues,related provisions are too general,can’t well refl ect its due private relationship regulation and governance function.In the long run,the company law should be further modifi ed or the general provisions of commercial law should be formulated.From the current situation of the provisions of the Company Law(including the revised draft),it can be remedied through the interpretation of the company law and accounting standards concerning the financial accounting provisions related to corporate governance,as well as the purpose of promoting the internalization of external audit and the shareholders'right to know.
出处
《政法论坛》
CSSCI
北大核心
2023年第4期134-145,共12页
Tribune of Political Science and Law
基金
国家社科基金项目“竞争中立规则下国家股东控制权规制研究”(22BFX195)的阶段性成果
关键词
公司财务会计
公司记录
公司治理
缺失与补救
Corporate Financial Accounting
Company Records
Corporate Governance
Loss and Remedy
作者简介
徐强胜,中南财经政法大学法学院教授。
