Research On Several Accounting Control Questions On The Basis Of Enterprise Governance

At present, domestic and international enterprise's accounting information discloses distortedly. The scandal that the accountant makes the fake is constant because of failing on accounting control. To a great extent, deeper reasons lie in that enterprise governance is not perfect and sound enterprise control system. Study on traditional accounting control only pays attention to the accounting control method and means of inside enterprises that have not considered this environmental factor of enterprise governance. Therefore, this paper studies the combining about several questions of accounting control from the enterprise governance.First of all, this paper illustrates the basic theories of accounting control on the basic of enterprise governance after author analyses relations between enterprise governance and accounting controlling, including accounting control classification, key element, goal, content and method. Concrete research offers theory and methodology to support for behind regarding one as.Secondly, this paper has described the tissue system of accounting control. It thinks the persons who correlats with company accounting control power of framework on the basis of interests of enterprise governance structure that control together the pluralism appears, which appears level nature and non- harmonious characteristic. This paper divides accounting control system into several layers, including "outer of nuclear", "middle level" and "core in the core". All interests persons who correlat with the company are different level in company according to demanding of control. The control power and responsibility of different level is different. The paper also illustrates mechanisms of checking and balancing among accounting control operating mechanism within every level and among levels.Moreover, The paper has further studied on the supply quality to accounting information. On the basis of the thing, the supply and demand to accounting information is analyzed, including producing and revealing. Accounting information is produced on the basic of the management by objectives in the self- control system. The paper exposes the fact board of directors control on manager's floor in the inside disclosure of information. The paper also exposes controlling mechanism of outside market, government and society in the outside disclosure of information. The author thinks that government should strengthen to supervise accounting information. The author has put forward some policy suggestions.Finally, this paper thinks that responsibility investigation can restrain company from controlling people to violate accounting behavior of regulation effectively. The author has visited the domestic and foreign responsibility claim system frame for the first time, from the target, basis, disciplining the organization and way as a warning of responsibility investigation mainly.