企业治理结构变迁与会计规则制定权演变

会计规则制定权是企业剩余索取权的重要组成部分,企业治理结构发生变迁,剩余索取权将发生变化,会计规则制定权的契约安排也必然随之发生相应改变。不同企业治理结构下,会计规则制定权的契约安排具有不同模式。中国特殊的企业产权制度安排决定了中国企业会计规则制定权的契约安排具有自己独特的路径与变迁规律。

Firm Governance Structure and Arrangement of the Laying off Rights of Accounting Rules

The decision-making right of accounting rules is one of the important components of residual claims of the firm.When the governance structure changes,its residual claims are given to changes,and thus the contractual arrangements of laying off rights of accounting rules are also brought to changes.There are different models of the contractual arrangements of laying off rights of accounting rules under different governance structures.Special arrangements of properties rights in Chinese enterprises decide that contractual arrangement of laying off rights of accounting rules in Chinese firms have its own path and changing laws.