摘要
以往学术界对会计管制的研究基本上是以保护投资者利益为中心展开的,但事实上这种研究严重忽视了除投资者之外其他企业资源提供者的利益,即各类利益相关者的利益。因此,从公司治理的角度出发来重新思考会计管制的问题,对我国会计管制的发展和完善具有一定的研究价值和现实意义。
Traditionally, scholars have been carrying out researches on accountancy regulation on the basis of the protection of investors＇ interest. However, this kind of researches seriously neglected the interests of other people who, besides the investors, provided resource for enterprises. That is, the interests of all kinds of related people. Therefore, based on the corporate govemance, it is significant to reconsider accountancy regulation, which is valuable to develop and perfect Chinese accotmtancy regulation.
出处
《山西青年管理干部学院学报》
2007年第4期72-74,共3页
Journal of Shanxi College For Youth Administrators
关键词
会计管制
公司治理
必要性
可能性
accountancy regulation
corporate governance
necessity
feasibility
