摘要
公司治理机制是基于产权安排基础上的治理手段选择,可分为内部与外部控制系统。文章在公司治理机制框架下,通过分析会计信息披露制度的变迁,揭示信息披露制度的变迁是反映公司治理机制的作用与要求,并探讨了自愿性会计信息披露与外部控制系统以及强制性会计信息披露与内部和外部控制系统之间的关系,指出自愿性与强制性会计信息披露相结合是公司治理机制框架下的会计信息披露的次优选择。
Corporate Governance Mechanism is a kind of choice in governance methods based on the property right arrangement, divided into internal control system and external control system. Under the framework of Corporate Governance Mechanism, the article indicates the transformation of the accounting information disclosure system, reflects the function and request of Corporate Governance Mechanism and discusses the relationship between voluntary disclosure and external control system and compulsory disclosure and internal control system. In the end, we think that the voluntary and compulsory accounting information disclosures together are Governance Mechanism. inferior to choice under the framework of Corporate
出处
《上海立信会计学院学报》
2006年第1期3-9,共7页
Journal of Shanghai Lixin University of Commerce
关键词
公司治理机制
内部控制系统
外部控制系统
强制性披露
自愿性披露
corporate governance mechanism
internal control system
external control system
compulsory disclosure
voluntary disclosure
