从会计学视角透析我国公司治理存在的问题

针对当前会计信息严重失真、虚假会计信息泛滥的现象，分析了我国公司治理存在的问题。首先，股东大会流于形式，缺乏对财务报告的约束力；其次，董事会独立性不强，缺乏对管理当局的监督并口制约；再次，监事会形同虚设，难以履行财务监督的职能；最后，经营者行为短期化，会计造假动机强烈。

Analysis of the Problems in Corporate Governance from the Viewpoint of Accounting

In view of the phenomena a that accounting information is in the condition of serious distortion and fake accounting information overflows, the paper analyzes the problems in corporate governance of our country. Firstly, stockholder conference becomes a mere formality, and lacks the binding force to the financial reports. Secondly, the board of directors is less independent, and lacks the supervision and restraint to the management. Thirdly, the board of supervisors is just nominal, and cannot perform the function of accounting supervision. The last, the managers cannot consider from the long-term point of view, their motives to make fake accounting information is very strong.