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公司治理结构是一套通过制度安排用来支配若干在企业中有重大利害关系的团体,包括投资者、经理、工人之间的关系,并从这种制度中实现各自的经济利益。"即从制度安排的角度解释公司治理的概念。认为公司治理的核心问题是建立一套制度,用来平衡各利益相关者的责权利。但该制度并非是一成不变的,它是动态的。而会计控制作为保障企业财产安全及相关财务数据信息真实性的重要前提,对其有效控制就显得尤其重要。对于私募行业的建设发展亦是如此,私募行业在美欧等国已有数十年的发展历史,期间他们为各种创新型中小企业的发展壮大以及美国的产业整合做出了巨大贡献。而我国的私幕行业尚属起步阶段,力全薄弱,投资理念不成热。因此,在次货危机冲击整个经济体系的背景下,探求中国创投私幕行业的发展状况,寻找其背后之机理并提出可行之建议便至关重要,而进一步加强对其公司治理及会计控制作为其重要工作必须得到我们的重视。基于此,本文将着重分析探讨公司治理与会计控制措施,以期能为以后的实际工作起到一定的借鉴作用。
The corporate governance structure is a set of institutions that are used to govern a number of groups that have major interests in the company, including investors, managers, and workers, and realize their respective economic benefits from this system. “The concept of corporate governance is explained from the perspective of institutional arrangements. The core issue of corporate governance is the establishment of a system to balance the rights and responsibilities of stakeholders. But the system is not static and dynamic. Accounting controls, as an important prerequisite for ensuring the security of corporate property and the authenticity of relevant financial data, are particularly important for effective control.The same holds true for the development of private equity industry. Private equity industry has been in countries such as the United States and Europe for decades. During the development history, they made great contributions to the development and expansion of various innovative SMEs and the industrial integration of the United States, while China’s private industry is still in its infancy and is weak and its investment philosophy is not hot. Under the background of the impact of the subprime crisis on the entire economic system, it is of utmost importance to explore the development status of China’s venture capital industry, find the mechanism behind it and put forward feasible proposals, and further strengthen its corporate governance and accounting control as its importance. The work must be given our attention.Based on this, this article will focus on the analysis of corporate governance and accounting control measures, in order to be able to After the actual work play a reference.