摘要
会计控制作为公司治理一项重要的制度安排,它是包含企业在内的所有组织和机构正常运转的制度基础,加强会计控制是公司治理的核心。而作为会计控制的主体,即接受委托并具体执行、实施会计控制的单位及个人,其产生的会计行为是企业实施会计控制的具体表现,且其采取的控制对策和实施效果均取决于产生的会计行为的导向。只有从利益导向与伦理约束双视角研究会计行为的动因及产生的效果,才能真正找到有效规范会计行为的科学方法。
Accounting Controls,being one of the critical system in Corporate Governance,as it includes the enterprise’s internal groups and networks to function as a control foundation,also enhancing the enterprises corporate governance system. As the main accounting control,accepting and executing requests,implementation of accounting controls on both units and individuals,its accounting behavior is concrete representation of accounting controls made by the enterprise and adoption of control measures and the implementations which are decided by the accountants for producing and behavior guidance. From both the view of benefit guidance and ethics,studying the causal effects of accountant’s behavior can help effectively resolve the problems with a scientific method,which is also the writer’s main objective for this paper.
出处
《经济问题》
CSSCI
北大核心
2010年第5期111-115,共5页
On Economic Problems
关键词
公司治理
会计行为
利益导向
伦理
约束
corporate governance
accounting behavioral theory
costs ＆ benefits theory
ethics
restriction
