摘要
本文在界定企业董事会或最高管理层关系的基础上,分别从会计本质特征、公司治理结构、内部控制实施要求等方面进行相应基本理论分析与考察,提出企业会计内部相对独立性观点。本文的研究对于正确处理企业会计机构与董事会或最高管理层关系、充分发挥会计职能作用、保证会计准则等法规制度贯彻执行、提高会计信息质量、制约会计舞弊等方面有重要的理论与实践意义。
Based on the definition on the relationships between the corporate accounting body and the board of the directors (or top management),the paper covers the related basic theoretical analysis and review from the aspects,such as the hypostasis characteristic of accounting,corporate governance structure,implementation requirements of Internal control.The author proposes up the internally relative independence of corporate accounting body.It is meaningful to precisely deal with above the relationships,fully bring the accounting into function,guarantee the implementation of accounting codes and laws,like Accounting Standards,improve the accounting information quality,and restrict accounting frauds and embezzlement.
出处
《会计研究》
CSSCI
北大核心
2009年第12期60-64,共5页
Accounting Research
基金
国家自然科学基金项目"基于数据挖掘的上市公司会计舞弊识别问题研究"(项目批准号70872082)
天津市十一五综合投资项目"基于博弈理论的会计监管独立性研究"的阶段性研究成果之一
