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利益相关者会计监督体制与公司治理结构密切相关。目前,公司治理模式主要有两大派别:一是美、英等国为代表的股东利益导向模式;另一种是德、日等国为代表的利益相关者共同利益导向模式。在不同的公司治理模式下,利益相关者会计监督体制也各有特色。本文对德国公司利益相关者会计监督体制的特点及其影响因素进行了相应的分析,并概括了其对建立和完善我国企业利益相关者会汁监督体制的启示和借鉴作用。
Stakeholder accounting supervision system and corporate governance structure are closely related. At present, the corporate governance model has two major factions: one is the shareholder interest-oriented model represented by the United States, Britain and other countries; the other is the stakeholder-oriented common interest-oriented model represented by Germany, Japan and other countries. Under different corporate governance models, the accounting supervision system of stakeholders also has its own characteristics. This paper analyzes the characteristics and influential factors of the accounting supervision system of German company stakeholders and summarizes its enlightenment and reference for establishing and perfecting the juice supervision system of Chinese enterprise stakeholders.