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良好的公司治理与会计研究论文

论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2014-03-16编辑:cinq点击率:6873

论文字数:1500论文编号:org201403161431136114语种:英语 English地区:美国价格:免费论文

关键词:Accounting EducationManagement AccountingAccounting Research

摘要:本文载述评估经合组织是为确保公司治理框架的基础上,以了解公司治理和会计之间更好的关系,以及考虑会计,会计师和董事会作用的一个原则。

良好的公司治理与会计研究论文  A Research Essay of Good Corporate Governance and Accounting


1.Abstract

Recently, accounting is mainly being functioned in maintaining a focused awareness on making a different business for a company. The data and information that are typically gathered by an accounting system enable corporate managers to immediately identify the current status of key factors that are highly relevant to the success of the company. Also, accounting systems should be highly consistent with corporate governance which is ‘an umbrella term that covers many aspects related to concepts, theories and practices of boards of directors and their executive and non-executive directors’(Cochran and Wartick 1988). This paper sets out for evaluating the first principle of the OECD that is Ensuring the Basis for an Effective Corporate Governance Framework, in order to understand better relationship between corporate governance and accounting as well as consider the role of accounting, accountants and the Board.

2.Review of the Principle
Corporate governance is a term that concentrates on the relationship among participants, including stockholders, top management, regulars and other stakeholders, in determining the direction and performance of corporations.
As mentioned in the paper of OECD Principles of Corporate Governance, there are four main aspects included in the first principle. They will be observed respectively in the following and then lead to a summary of the principle and explore the relationship between corporate governance and accounting.
Generally, corporate governance means the entire risk of the corporation is borne by the suppliers of equity capital who are also the residual claimants of income. Moreover, a board of directors is selected by the shareholders on a one share-equals-one-vote basis; the corporation management is chosen by the board of directors and the value of shares is based on the present value of expected future dividends, which are on the foundation of after-tax profits. Additionally, some others include the various groups that can be called stakeholders, such as the shareholders, as well as the suppliers of equity capital, strictly restrict outsiders to take control away from the corporation management; also, the voting power in the governance in the company is generally not one-share-equals-one-vote and the objective of decision-making may commonly be to enhance the wealth and power of the enterprise as an entity in itself.
More specifically, the framework of corporate governance should be developed based on point of views on overall economic performance, market wholeness, and the inducement for marketers as well as the motivation of market efficiency. In addition, all the corporate governance practices should follow the rules and the legal requirements. Considering the division of accountabilities among different authorities, it should be distinctly articulated and promise to satisfy the public interest. Finally, supervisory, regulatory and enforcement authorities should be granted for authority, integrity and resources that can enable them to meet their responsibilities in a professional manner. Apart from these, their reigning needs to be timely, transparent and clearly interpreted.

3.Implications for accounting and论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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