会计规则对公司财务治理的作用
摘要
财务治理是现代公司治理的核心。财务治理实质是通过一系列制度安排、财务机制及其制衡作用进行的，目的是协调利益相关者之间的冲突，旨在提高公司治理效率，实现企业价值最大化。会计规则作为一种规范会计行为的契约制度安排，具有不完全性
我国公司财务治理结构存在股权结构不合理、财权配置过于集中、财务监督机制失效、财务激励失衡、所有者缺位、信息披露制度不规范等问题。分析了不合理的财务治理结构形成的原因和产生的后果，提出了优化股权结构、合理配置财权、提高债权人地位、界定清晰的财务主体、加强内部财务监控等建议。由此，财务治理也就成为亟待解决的现实问题。本文分析了会计规则的相关内容并对我国公司财务治理的完善提出建议。
关键词：公司治理；财务治理；财权配置
Accounting rules on corporate financial governance role
Abstract
Financial management is the core of modern corporate governance. Financial governance is through a series of institutional arrangement, financial mechanism and balance function, is designed to coordinate the conflicts between stakeholders, aimed at improving the efficiency of corporate governance, to maximize the value of enterprises. Accounting rules as a standard accountant the behavior contract system arrangement, is incomplete
In recent years, our country ‘s frequent occurrence of large shareholders’ expropriation of large shareholder fraud, embezzlement of company funds of medium and small investors, not regulate the related transactions, information disclosure, false statement misleading violations phenomenon. The serious damage to the investment benefit, hinder the development of capital markets. The occurrence of these events has its own characteristics, but from a deeper level, but share a common root cause of the problem, that is the financial governance failure. Thus, financial management has become the real problem that solves urgently. This paper analyzes the accounting rules related content and to our country company financial management improvement suggestions.
Keywords: corporate governance; financial management; financial rights allocation
目 录
4.1.3 会计规则不完全性导致财务治理不确定性增加… 16
