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The Governance of List Company of Our Country and Accountants’ Behavior Study

Author: CaiGuiZuo
Tutor: HuLiXin
School: North China University of
Course: Economic Law
Keywords: the governance of list company accountants’ behavior accountants’ behavior disassimilation stockholder’s rights structure independent director
CLC: F275
Type: Master's thesis
Year: 2008
Downloads: 219
Quote: 2
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Abstract


Establishes unceasingly along with our country socialist market economy system and develops, To be listed quantity are getting more and more, is getting more and more important in economic system’s status. But accountants’ behavior had reflected directly To be listed’s production and operating activities and the achievements, are affecting the investor, various benefits counterparts and public’s choice and the benefit. Therefore, standard reasonable corporate accounting the behavior is the establishment good market economy order objective request. However, as a result of various reason, specially because the the governance of list company aspect exists the flaw, accountant corrupting practices event unceasing to make public, the governance of list company, accountant behavior disassimilation question was more prominent in recent years, already became affects our country to establish the normal economic order and the restriction To be listed continues the healthy development the important question, the governance of list company and accountants’ behavior have the close relation, they constituted the enterprise microscopic economy to move the indispensable constituent, this article research are precisely together launch the elaboration from this angle embarkingThis article main text content is divided four chapters: The first chapter for the the governance of company and accountant’ behavior outline, as follows concrete study has laid the rationale; The second chapter for the governance of list company and accountant behavior relations. The oretically has analyzed the perfect company governance and accountant’ behavior interactive function, the indirect proof the governance of list company flaw was accountants’ behavior disassimilation essential reason; The third chapter for the governance of list company flaw to accountants’ behavior influence. Has proven the governance of list company flaw from the practice angle is list company accountant the behavior disassimilation essential reason, and pointed out that must basic solve list company accountants’ behavior disassimilation question, standard list company accountants’ behavior, the essential measure is needs to solve the governance of list company flaw problem, consummates the governance of list company; The fourth chapter to consummate the governance of list company of our country and standard accountants’ behavior ponder. This chapter in the first three chapter of analysis’s foundation, in view the governance of list company of our country flaw and accountants’ behavior disassimilation question, proposed through consummates the governance of list company of our country, standard accountants’ behavior several ponders and suggestion.Through this article analysis, we may draw this kind of conclusion: the governance of list company of our country and accountant the behavior have the extremely close relationship, the consummation of the governance of list company of our country are accountant the behavior legalisation foundation, but the governance of list company’s flaw is accountants’ behavior disassimilation essential reason; Wants standard list company accountants’ behavior, solution list company’ accountant behavior disassimilation question, the essential measure is needs to consummate the governance of list company of our country.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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