公司治理与会计监督 摘要 公司治理与会计监督有着紧密的关系，在所有权和经营权相分离产生的委托代理关系下,代理人存在“逆向选择”和“道德风险”。为了保护委托人的利益,就必须解决委托、代理双方的矛盾冲突,建立一整套良性的监督与激励机制,从而导致了公司治理的产生，而会计监督是公司治理结构中实现权力制衡的制度安排。分析会计工作经常面临一些新的问题，如由于法制观念淡薄和监督机制不健全，有些企业设账外账，假造信息，有些企业财务管理混乱，财经纪律松弛，经济效益差，影响国家财政收入的完成。解决这些问题的办法，不仅需要健全的法律保障，和完善的公司治理，更需要加强对会计的监督和管理。 关键词：会计监督；公司治理；内部控制 Corporate Governance and Accounting Supervision ABSTRACT Corporate Governance and Accounting Oversight closely the relationship between ownership and management rights in the phase separation resulting from principal-agent relationship, the agent of the existence of "adverse selection" and "moral hazard." In order to protect the interests of clients, it is necessary to address the commission, agency conflict between the two sides, the establishment of a set of positive incentives and supervision, which led to the emergence of corporate governance, accounting oversight and corporate governance structure is the realization of the institutional arrangements for checks and balances . Analysis of accounting often face some new problems, such as weak as a result of the concept of the rule of law and oversight mechanisms, some companies set up off-the-books, fake information, and some confusion in corporate financial management, financial discipline lax, poor cost-effectiveness, the impact of national fiscal revenue完成. Solutions to these problems requires not only sound legal protection, and improve corporate governance, but also the need to strengthen the supervision of the accounting and management. Keywords: Accounting supervision, Corporate governance, Internal control
