公司治理结构下的企业会计政策选择

摘  要

从美国首先提出“公司治理”观点后，现代公司治理问题和实践已经成为各国管理界的普遍研究课题。在我国，公司治理是被作为“公司治理结构”来研究的，其对国家处于经济转轨时期的现代企业制度的建立具有重要的现实意义。但是我国对适合于本国的公司治理结构的研究并不充分，尤其在讨论到公司治理结构与企业会计政策的问题上更是模糊。本文阐述了什么是公司治理结构、什么是企业会计政策、以及它们之间的相互关系。从企业各个相关利益主体出发，重点介绍了外部监控治理结构、内部监控治理结构，家族式监控治理结构这三种主要的公司治理结构的特征。并例举了基于这三种公司治理结构模式，企业所做出的不同的会计政策选择，以及所选择的会计政策对企业的经营状况的影响。最后介绍了我国的公司治理结构，对比文中所例举的三种公司治理结构，提出了我国公司治理结构在市场经济条件下所表现出来的不足，并针对这些不足提出了几种可行的方法来改变我国公司治理结构的现状，完善公司治理结构，提高会计政策选择的效率。

关键词：公司治理结构 会计政策 内部监控 外部监控
ABSTRACT

Since the United States put forward “corporate governance” standpoint first, the problems and practices of corporate governance in modern companies had become a widespread research topic in all countries already. But in our country, “corporate governance” is researched as a problem of “company manage structure”, which plays an important role in constructing modern enterprise system in the translating date. But we don’t have enough deep research in this problem, especially in the problem of enterprise accountancy policy. This text elaborated what is corporate governance, what is business enterprise accountancy’s policy, and their correlations. From the business enterprise each related benefits corpus set out, we point out what is exterior supervision manages structure these three kinds of main companies manage, combining with the example raised to manage structure mode according to these three kinds of companies, the different accountancy of the business enterprise do policy chose, and the accountancy chosen the influence of policy’s management of business enterprise condition. Last, we introduce the corporate governance in our country, with the contast of the examples raised above, and point out several shortages of our company, and then put forward some methods to change the situation in our company to perfect our corporate governance and improve the effection in choicing accountancy policy.

Keywords: Corporate governance  Accountancy policy  Internal supervision        Exterior  supervision

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