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会计治理功能是在特定制度环境与市场环境下产生的财务会计信息,利用其基础性信息与基础化制度角色,借助市场化作用机制,通过缓解信息不对称与代理问题,所发挥的有效克服逆向选择与道德风险问题、提高公司治理效率、促进经济发展的功能。文章构建了会计治理功能分析框架,提出当前会计治理功能研究存在的问题,并展望了未来的研究方向。
Accounting management function is the financial and accounting information generated in the specific institutional environment and market environment. With its basic information and basic system role, with the help of market mechanism, through the alleviation of information asymmetry and agency problems, the effective counter-countermeasure Choose and moral hazard problem, improve the efficiency of corporate governance and promote economic development. The article constructs the analysis framework of accounting governance function, puts forward the problems existing in the current accounting governance function research and looks forward to the future research direction.