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两权分离产生了委托代理关系。为了解决委托、代理双方的矛盾冲突,建立的一整套良性的监督与激励机制,即产生了公司治理。本质上,公司治理是一种制度安排,这种制度安排可以有效的配置权利与义务。会计监督是公司治理结构中实现权力制衡的制度安排。本文在公司治理理论下,分析了会计监督存在的现实问题,提出了完善会计监管的相关措施。
Separation of ownership generated a principal-agent relationship. In order to solve the contradiction and conflict between the commission and the agency, a set of benign supervision and incentive mechanism established, that is, corporate governance. In essence, corporate governance is an institutional arrangement that can effectively allocate rights and obligations. Accounting supervision is the institutional arrangement of balancing power in corporate governance structure. Under the theory of corporate governance, this paper analyzes the practical problems of accounting supervision and puts forward some measures to improve accounting supervision.