会计研究
會計研究
회계연구
ACCOUNTING RESEARCH
2009年
12期
60-64
,共5页
企业会计机构%董事会%最高管理层%独立性
企業會計機構%董事會%最高管理層%獨立性
기업회계궤구%동사회%최고관리층%독립성
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.
本文在界定企業董事會或最高管理層關繫的基礎上,分彆從會計本質特徵、公司治理結構、內部控製實施要求等方麵進行相應基本理論分析與攷察,提齣企業會計內部相對獨立性觀點.本文的研究對于正確處理企業會計機構與董事會或最高管理層關繫、充分髮揮會計職能作用、保證會計準則等法規製度貫徹執行、提高會計信息質量、製約會計舞弊等方麵有重要的理論與實踐意義.
본문재계정기업동사회혹최고관리층관계적기출상,분별종회계본질특정、공사치리결구、내부공제실시요구등방면진행상응기본이론분석여고찰,제출기업회계내부상대독립성관점.본문적연구대우정학처리기업회계궤구여동사회혹최고관리층관계、충분발휘회계직능작용、보증회계준칙등법규제도관철집행、제고회계신식질량、제약회계무폐등방면유중요적이론여실천의의.
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.
