公司治理與會計監督 摘要 公司治理與會計監督有著緊密的關系，在所有權和經營權相分離產生的委托代理關系下,代理人存在“逆向選擇”和“道德風險”。為了保護委托人的利益,就必須解決委托、代理雙方的矛盾沖突,建立一整套良性的監督與激勵機制,從而導致了公司治理的產生，而會計監督是公司治理結構中實現權力制衡的制度安排。分析會計工作經常面臨一些新的問題，如由于法制觀念淡薄和監督機制不健全，有些企業設賬外賬，假造信息，有些企業財務管理混亂，財經紀律松弛，經濟效益差，影響國家財政收入的完成。解決這些問題的辦法，不僅需要健全的法律保障，和完善的公司治理，更需要加強對會計的監督和管理。 關鍵詞：會計監督；公司治理；內部控制 Corporate Governance and Accounting Supervision ABSTRACT Corporate Governance and Accounting Oversight closely the relationship between ownership and management rights in the phase separation resulting from principal-agent relationship, the agent of the existence of "adverse selection" and "moral hazard." In order to protect the interests of clients, it is necessary to address the commission, agency conflict between the two sides, the establishment of a set of positive incentives and supervision, which led to the emergence of corporate governance, accounting oversight and corporate governance structure is the realization of the institutional arrangements for checks and balances . Analysis of accounting often face some new problems, such as weak as a result of the concept of the rule of law and oversight mechanisms, some companies set up off-the-books, fake information, and some confusion in corporate financial management, financial discipline lax, poor cost-effectiveness, the impact of national fiscal revenue完成. Solutions to these problems requires not only sound legal protection, and improve corporate governance, but also the need to strengthen the supervision of the accounting and management. Keywords: Accounting supervision, Corporate governance, Internal control
