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改善产权基础及完善公司法人治理结构 盈余信息造假的根本原因在于产权关系模糊,公司治理结构不规范,利益实现机制紊乱,缺乏有效的监督等众多的经济政治因素,因而其治理对策也不仅是会计本身所能寻求的,必须从更为广阔的领域,采用系统综合治理的思想,方为有效。我们初步认为以下几点是重要的。 1.明晰产权,发挥产权制度对盈余信息生成过程的规范和界定功能。产权的明晰界定是市场主体根据会计行为规范开展会计管理交易活动的先决条件和基础,
Improve the foundation of property rights and improve the structure of corporate governance fraud The fundamental reason for the fraud of earnings information lies in the numerous economic and political factors such as the unclear property rights relationship, the non-standard structure of corporate governance, the disorder of interest realization mechanism and the lack of effective supervision. Therefore, What we can seek is that we must take the idea of systematic management in a broader area as effective. We initially consider the following points important. 1. Clear property rights, property rights system to play a standardized and defined functions of the process of generating earnings information. The clear definition of property rights is the prerequisite and basis for the market participants to carry out accounting management and trading activities according to the accounting norms,