Dissertation
Dissertation > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management

A Study of Accounting Orientation from the Angles of View of Accounting Essence and Corporate Governance Structure

Author ZhangYiFeng
Tutor SunZuo
School Sichuan University
Course Accounting
Keywords Nature of accounting Corporate Governance Structure Accounting positioning Ideal model
CLC F275
Type Master's thesis
Year 2005
Downloads 285
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This article discusses the accounting positioning of listed companies in China, the text is divided into five chapters. The so-called accounting positioning of this paper refers to the relationship between the various stakeholders in the accounting positions (institutions) and the corresponding accounting staff position in the enterprise and corporate governance structure. This article discusses accounting personnel belonging to certain accounting positions (institutions) to carry out accounting work, accounting personnel positioning. Full Text follow questions - analysis of the problem - the problem-solving ideas, two perspective as to the nature of accounting and corporate governance structure analysis of the problem, which make part of the problem, of accounting information is a serious distortion of reality, accounting positioning of the background and tried to solve, and the full text of chapters to make the overall layout. Chapter II of the articles analyzed from the point of view of the nature of accounting accounting positioning, that the nature of accounting is an information system based on All in all a representation of the views of the nature of accounting, management accounting information system is a business management system The subsystem, financial and accounting information systems in the nodes of links stakeholder groups, enterprise management systems only run one of the external environment, so as to come to the management accounting information system is positioned within the enterprise, and the financial and accounting information The system is positioned outside the enterprise provides theoretical support points. Chapter III of the article accounting in the framework of the corporate governance structure analysis, that the management accounting information play a role in the internal governance structure, mainly related to internal stakeholders interest, indicating management accounting positions and personnel should be attributed to the within the enterprise, are an important part of the internal governance structure; financial accounting information system services object is diverse, at the junction point of the internal governance structure and external governance structure is important chain links the internal governance and external governance structure, internal governance structure and an important information channel for external governance structure, thus indicating that financial accounting should be the combined effect of the various stakeholders, for the interests of the enterprise management system, including related services, enterprise management system is just the operating environment and target to further belonging to the enterprise, financial accounting system for the management accounting system should be positioned

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