摘要
公允价值会计与公司治理两者之间存在着必然联系,从产权视角分析,产权会计的发展方向是公允价值会计,公司治理问题在本质上是产权问题;从决策相关性的角度看,公允价值会计有助于利益相关者做出正确决策,科学正确的决策管理制度是公司治理结构的主要内容;从风险和价值角度分析,公允价值会计面向风险和不确定性,是经济学中价值概念的会计表达,公司治理关注风险和企业价值。
Fair value accounting and corporate governance are invariably linked. From the perspective of property rights, property rights develops toward the accounting fair value accounting, corporate governance is essentially the issue of property rights; from the perspective of decision--making relevance, fair value accounting will help stakeholders to make the right decision. Scientific and correct governance structures for decision--making is the main content; from the perspective of risk and value, fair value accounting for risk and uncertainty in economics in the value of the expression of the concept of accounting, corporate governance concerns the risks and business value.
出处
《中南林业科技大学学报（社会科学版）》
2009年第4期98-100,共3页
Journal of Central South University of Forestry & Technology（Social Sciences）
关键词
公允价值会计
公司治理
相关性
fair value accounting
corporate governance
making
