Corporate Governance And Accounting Model

The presence of corporate governance originates from the separation of two rights. Accounting model is formed gradually due to the needs of corporate governance to a great extent. Different corporate governance, structure gives birth to different accounting model. This can be proved by the mutual relations between the corporate governance structure and accounting model of the developed countries such as America, Japan. Nowadays, in our country, the direct relationships between the accounting disorder and the backward corporate governance, which can be seen from the abuse of false accounts and the powerlessness of auditing, seriously restrain the healthy development of the modern enterprise institution. Therefore, it is high time that we paid close attentions to corporate governance structure and established the corresponding accounting model. Based on the analysis of accounting model's definition and the factors of influence, make a study of the logical relations between them from the view of theories and practices. What's more, in the light of the present conditions of corporate governance structure and accounting model, this article puts forward a proposal to construct a new accounting model in accordance .with the expectation of corporate governance structure.This article can be divided into three chapters. Chapter one : the theoretical analysis of corporate governance structure and accounting model. By analyzing step by step, address that accounting model must match the corporate governance structure provided that accounting is seen as an important aspect of corporate governance structure. Chapter two: dealing with corporate governance structure and accounting model based on the practices by comparison. Make a deeply insight into the corporate governance structure and accounting model of America and Japan, and also sum up the mutual relations between corporate governance structure and accounting model of two countries. Then, look more practically at the disorderly conditions of accounting model resulting from the imperfection of the present corporate governance structure. Chapter three: constructingone accounting model compatible with the modern corporate governance structure. Base on the conclusions drawn above and the present conditions, by learning from America and Japan, the fundamental assumption is brought up that construct the accounting model fit for the expectation of corporate governance structure.