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本文在界定企业董事会或最高管理层关系的基础上,分别从会计本质特征、公司治理结构、内部控制实施要求等方面进行相应基本理论分析与考察,提出企业会计内部相对独立性观点。本文的研究对于正确处理企业会计机构与董事会或最高管理层关系、充分发挥会计职能作用、保证会计准则等法规制度贯彻执行、提高会计信息质量、制约会计舞弊等方面有重要的理论与实践意义。
On the basis of defining the relationship between the board of directors and the top management, this paper analyzes and examines the essential characteristics of accounting, the corporate governance and the implementation requirements of internal control respectively, and puts forward the viewpoints of the relative independence within the enterprise accounting. The research in this paper has important theoretical and practical significance for correctly handling the relationship between the accounting firm and the board of directors or the top management, giving full play to the functions of accounting, ensuring the implementation of laws and regulations such as accounting standards, improving the quality of accounting information, and controlling the accounting fraud.