摘要
国有企业公司制改革是我国体制转轨时期经济改革面临的一项十分迫切、艰巨的任务,会计信息成为包括投资者、债权人、政府部门及其他利益相关者了解和掌握企业财务状况、经营成果和现金流量的重要信息来源,会计监督是保证会计信息质量、防范会计信息失真而对会计信息进行的各种监督。本文重点探讨了我国体制转轨时期如何构建国有企业的会计监督体系,它不仅应满足经营者对经营管理的需要,还应满足各派利益相关者为维护自身经济利益而对经营者进行再监督的需要,会计监督体系外部环境的构造是该体系发挥最大效能的有力保证。
The corporate reform of state-owned enterprises is one of most urgent tasks facing China＇s economic reform during the transitional period of state economic system. Accounting information includes the understanding and mastering such information as the financial positions, operational results and cash flow of investors, creditors, government agencies and any other stakeholders. Accounting supervision is to monitor all kinds of information concerning accounting activities to guarantee the quality of accounting information, guard against the distortion of such information This paper explores how to set up an accounting supervision system of state-owned enterprises during the above-mentioned period. The system should not only satisfy the requirements of managers for the business management but al- so the need to protect their own interests of stakeholders as well as to supervise the managers in question. The author maintains that construction of outside environment for the accounting supervision system is the most powerful guarantee to bring this system into full play.
出处
《审计与经济研究》
北大核心
2007年第5期71-75,共5页
Journal of Audit & Economics
关键词
国有企业
公司治理结构
会计监督体系
外部环境
state-owned enterprises
corporate governance structure
accounting supervision system
outside environment
