摘要
本文认为 ,会计信息系统在公司治理中的作用还有待进一步全面认识。财务会计信息由于受多种因素的限制 ,不能完全满足公司治理的要求 ;而管理会计也需要重新构造其目标和方法体系 ,才能有助于公司治理。管理会计与财务会计都是为公司的内外部服务 ,两者的差异从根本上说源自信息披露是否具有强制性。为推进管理会计的改革和发展 ,应重视会计系统的环境因素、管理制度创新与规范的结合和会计信息的内在性质。
The function of accounting information system in corporate governance still needs further study. Limited by various factors, financial accounting information can't satisfy the need of corporate governance completely, and management accounting also needs reconstruct its aim and method system to perfect corporate governance. Both management accounting and financial accounting service the insiders and outsiders of business enterprises. Whether information disclosure is mandatory or not is the source of their differences. In order to push forward the reform and development of management accounting, we should pay more attention on the environment factors of accounting system, the combination of innovation in the management system and regulation, and the inner characters of accounting information.
出处
《会计研究》
CSSCI
北大核心
2001年第4期10-14,共5页
Accounting Research
