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在现代企业管理中,在公司所有权和经营权分离情况下产生的委托代理关系中,为了维护委托人及代理人的利益,就需要对委托人和代理人双方的矛盾进行平衡,建立健全良好的监督与激励机制,确保对公司治理的有效性,合理性。而会计监督则是完善公司治理手段和重要保障之一,通过实现公司内部及外部会计监督的制衡与约束作用,保障公司治理的正常运行。而本文则是通过会计监督对公司治理的影响入手,探讨市场经济下会计制度的完善与发展。
In the modern enterprise management, in the principal-agent relationship resulting from the separation of company ownership and management rights, in order to safeguard the interests of the principal and the agent, the contradiction between the principal and the agent needs to be balanced to establish a sound and sound Supervision and incentive mechanism to ensure the effectiveness and rationality of corporate governance. Accounting supervision, on the other hand, is one of the means to perfect corporate governance and one of the important guarantees. It can guarantee the normal operation of corporate governance through the checks and balances and restraints of internal and external accounting supervision. This article starts with the influence of accounting supervision on corporate governance and explores the perfection and development of accounting system in the market economy.