一、公司治理理论概述
公司治理是建立在委托代理论、受托责任论、产权理论等理论基础上，对代理人实施激励机制，从而在公司的各个利益主体之间进行剩余控制权和剩余索取权有效配置的一套产权制度安排，即是一套法律、文化和制度安排。产权的明确界定、产权的合理配置以及由此决定的利益激励机制是公司治理的主要内容。对公司治理概念的理解至少包含三个方面:一是公司治理是一种合同契约关系;二是公司治理的功能是配置权、责、利。三是公司治理是一个多角度多层次的概念。从狭义上看，公司治理主要是指公司董事会的结构与功能、董事长与经理的权利与义务以及相应的聘选、激励与监督方面的制度安排等内容。公司治理的目的在于明确公司的不同参与者，如董事会、经理、股东和监事会之间权利和责任义务的分配，并清楚说明就公司事务进行决策的规则和程序。是股东对经营者的一种监督和制衡机制，需通过一种制度安排来合理配置所有者与经营者之间的权利和责任关系。同时公司治理也提供公司目标确定、实现这些目标的手段和业绩监控的结构，公司治理结构的选择是为了迎合公司的目标，或是为了有效地实现公司的目标。狭义的公司治理实际上主要是反映股东与董事会、董事会与经理之间的委托一代理关系问题，它强调委托人对代理人行为进行考核和制约，以防止代理人行为偏离委托人的目标。其主要特点是通过股东大会、董事会、监事会及管理者所构成的公司治理结构的内部治理。广义的公司治理则不局限于股东对经营者的制衡，而是涉及广泛的利益相关者，包括股东、债权人、供所商、雇员、政府和社庆等与公司有利益关系的集团，是通过众多的竞争性外部市场帮助公司建立有效的监控机制，其目标是保证公司决策的科学性，从而保证公司各方面的利害相关者的利益最大化，其主要特点是通过一系列内部、外部机制来实施共同治理。
二、公司治理理论对三层会计主体资金控制的作用分析
在三层会计主体资金管理控制中存在两个层面:第一个层面是会计主体内的资金控制。第二个层面是不同主体间的资金流动控制。第一个层面上的资金控制制度相对比较容易建立，也比较健全有效，这是因为在这个层面上内部控制可以通过公司内部各个部门、各个岗位的职责授权与职务划分的内部牵制与相互制衡得以有效执行，并受到内部审计部门的事前、事中监督及外部注册会计师内控审核的事后监督。而第二个层面的内部资金控制制度往往难以有效执行，这是因为这一层面的控制对象是子公司的董事以及高级经理阶层，涉及到公司法人治理结构的是否有效。而且，资金控制在这一层次的漏洞对公司造成的损害比第一层次上的漏洞对公司造成的损害要大的多。只有健全的公司治理结构才能有效弥补这方面的问题。公司治理所要解决的问题是通过契约关系的制度安排来确保委托人的权益不受侵害，是通过制衡来实现对管理者的约束与激励，以最大限度地维护股东和利益相关者的权益。基于公司治理机制出发，将有利于构建、健全科学、有效的三层会计主体资金管理控制体系。在其过程中要关注有如下关键点:
1.健全各会计主体董事会的职能与结构及出资者的财务监督。公司治理结构中董事会是承接所有者与经营者的桥梁，一方面代表所有者的利益从事公司生产经营活动的重大决策，另一方面对经营者的日常经营活动进行监督。对三层会计主体资金控制而言，加强各级主体董事会的建设是至关重要的。董事会中应建立财务委员会、审计委员会或内部控制委员会、设立独立董事等。建立财务委员会，作为投资中心的核心组织，对财务负责人实施制衡，提高财务决策科学性;资金管理控制包含对资金风险的防范，因而当经营管理风险较大以致殃及资金风险时，有必要建立风险控制委员会;建立的审计委员会与经营者相独立，同时要确立审计委员会与内部审计经理之间的信息沟通与制约关系，避免或减少信息不对称。与此同时，在三层会计主体资金控制中，母公司董事会除了应下设审计委员会等各专业委员会之外，作为股东的母公司还可以委派财务董事、财务监事或财务总监，列席子公司董事会，加强对子公司财务、业务的监管，以确保子公司对货币资金控制制度的遵循、执行。
2.加强预算控制、推进全面预算管理。预算控制是三层会计主体资金控制的个重要方面，预算可以保证集团公司经营目标的实现，提高经营活动的效率与效果，同时，预算也是现代企业制度下规范公司治理结构的制度保证之一。
3.建立有效的决策、激励与约束机制。公司治理机制由决策、激励、监督约束“三大机制”构成，在法律框架内，基于公司治理机制建立资金监控机制‘，。为保证资金控制的有效性，完善资金监控机制，要求公司董事会决策职能、监督职能与经理层执行职能相互独立，同时迫切需要改善公司治理机制，在公司治理“三大机制”运行进程中实施资金监督控制。具体有如下三点:
(1)实施资金管理控制于决策机制中
决策机制的理论基础是决策分工和层级制决策，将资本性支出决策权、预算审批权、资金调度权等在股东会与董事会之间、董事会与经理层之间进行配置，形成不同的权力边界，从而保证决策的科学性和资金的安全性。以董事会为核心的公司治理，需要保持董事会的会计控制力、保证对公司经营活动和财务活动实施有效控制。董事会所属的财务委员会的主要琴能是研究财务战略、作为董事会财务决策和财务评价的支持性组织;以首席财务官或总会计师为首的会计组织负责执行财务决策和财务制度;战略性财务决策职能、评价职能与执行职能分离。为了实施公司财务战略，需要对资金运营集中控制，这是财务资金控制的主方向。
(2)实施资金管理控制于激励机制中
激励的方式分为报酬激励、控制权激励、剩余支配权激励、声誉激励等。组织行为学家的研究表明，正面强化激励(表扬、奖励)比负面强化激励(批评、惩罚)更有效。公司治理既要注重激励，又要重视监督约束，两者不能偏颇;如果两者之间能够有效配合，则对公司价值最大化起到巨大的推动作用。激励机制运行过程中，需要对报酬激励、财务控制权激励合理配置，控制权激励、尤其是财务控制权激励要以母公司股东会或董事会、监事会有效控制为前提。许多公司存在的问题是激励机制的设立没有辅以监督约束机制做配套，这是资金监控机制运行不力的重要缘由。
(3)实施资金监控于监督约束机制中
股东会、董事会或监事会为保障内控机制有效运行、经营高效率、提高资金和资源的使用效益，除了开展财务审计，保证会计信息质量和财务活动合规合法之外，还要在董事会指导下开展管理审计，对经营效率、资金或其它生产要素的利用效率进行审计，帮助经营者解决存在的问题，及时阻止违规行为，形成自上而下的约束机制。为保证监控效果，需要采取如下措施:提高董事会或监事会的独立性和监控能力，内部审计与董事会之间建立畅通的信息互通机制;以独立董事为主组成的审计委员会选择会计师事务所并评价注册会计师的审计质量，确保审，7程新生《论公司治理与会计控制》.会计研究.加03.2(P44)计的独立性和审计质量评价的独立性。如果由被监督者控制监督约束机制，监督者与被监督者合二为一，只能有利于维护被监督者权益，而损害所有者和其他利益相关者的利益。因此，在三层会计主体资金控制中，要使公司的内部组织、岗位乃至整体的行为及结果始终保持与公司的目标一致，就必须建立一系列有效的决策、激励与监督约束机制，使三层会计主体资金管理控制符合集团财务战略目标。
First, an overview of corporate governance theory
Corporate governance is built on the commission on behalf of the theory of fiduciary duty theory, the theory of property rights theory, based on the implementation of incentive mechanisms of agents so that the various interests of the company's remaining between the main control and a set of effective allocation of residual property rights institutional arrangements, that is, a set of legal, cultural and institutional arrangements. Clearly defined property rights, the rational allocation of property rights and the interests of the decision of the incentive mechanism is the main contents of corporate governance. On the understanding of the concept of corporate governance at least three aspects: First, corporate governance is a contractual relationship contract; Second, the function of corporate governance is the allocation of powers, responsibilities and interests. Third, corporate governance is a multi-angle multi-level concept. Narrow sense, corporate governance refers to the company structure and function of the board of directors, chairman and manager of the rights and obligations of the employed and the corresponding selection, incentive systems and monitoring arrangements and so on. The purpose of corporate governance is clearly the company's different actors, such as the board of directors, managers, shareholders and the rights and responsibilities between the Board of Supervisors the allocation of obligations and to make it clear that the company's affairs on the decision-making rules and procedures. Shareholders of the operator of a supervision and checks and balances system through a rational allocation arrangements between owners and management of the relationship between rights and responsibilities. At the same time, the company also provides corporate governance goals, the means to achieve these goals and performance monitoring of the structure, corporate governance structure choice is to meet the objectives of the company, or in order to effectively achieve the objectives of the company. The narrow sense of corporate governance in fact a reflection of the shareholders and the board of directors, board of directors and managers between the issue of principal-agent relationship, it was stressed that the conduct of the principal evaluation of agents and constraints, the agent acts in order to prevent deviation from the objectives of the client. Its main characteristic is that through the shareholder meeting, the board of directors, board of supervisors and managers of corporate governance posed by the internal governance structure. Broad corporate governance are not confined to the shareholders of the operator's checks and balances, but rather cover a wide range of stakeholders, including shareholders, creditors, for the business, employees, government and community and corporate IP and other interested groups, through the a large number of competitive external market to help companies establish an effective monitoring mechanism, and its goal is to ensure the scientific nature of corporate decision-making to ensure that all aspects of company stakeholders to maximize the interests of its main characteristic is that through a series of internal and external mechanisms to the implementation of a common governance.
Second, corporate governance theory accounting for the three main analysis of the role of capital controls
Accounting of funds in the three-tier management control in the main there are two levels: first level is the level of funds within the main accounting control. The second level is the main different between the control of capital flows. The first level of funds control system is relatively easy to establish, more sound and effective, because at this level of internal control by the company in various departments, the duties of various positions and duties authorized by the division of internal checks and balances to contain and effectively implementation, and are subject to prior internal audit department, a matter of supervision and external audit of internal control of Certified Public Accountants Oversight afterwards. And the second-level system of internal financial control is often ineffective, because the level of control is a subsidiary of the class of directors and senior managers, corporate governance relates to the validity of the structure. Moreover, capital controls in the levels of vulnerability caused by damage to the company than the first level of the loopholes in the company for damage caused to a large number of. Only a sound corporate governance structure in order to effectively compensate for this problem. Corporate governance issues that must be resolved through the contractual relationship of the institutional arrangements to ensure that the rights and interests of clients from abuse, to achieve through the checks and balances on the managers of the constraints and incentives to maximize shareholders and to safeguard the rights and interests of stakeholders. Departure based on the corporate governance mechanism will be conducive to building a sound scientific and effective management of funds the main three-tier accounting and control system. In the course to pay attention to the following key points:
1. Sound of the accounting functions of the main structure of the board of directors and donors of financial supervision. Corporate governance structure of the board of directors is to take the owner and operator of the bridge, on the one hand, on behalf of the interests of owners of companies engaged in production and operation activities of the major decision-making, on the other hand, operators monitor the day-to-day business activities. The three-tier accounting entity in terms of capital controls, strengthen the building at all levels of the main board of directors is of utmost importance. Board of Directors of the Finance Committee should be established, the audit committee or internal control committees, such as the establishment of an independent director. The establishment of the Finance Committee, the Investment Center as the core organization responsible for the implementation of financial checks and balances to improve the scientific nature of financial decision-making; financial management and control includes the prevention of financial risks and therefore higher risk when the operation and management of financial risks which affect, it is necessary to the establishment of risk management committee; the establishment of the Audit Committee and independent of the operator, at the same time to establish the Audit Committee and internal audit managers to communicate information between the relationships and constraints, to avoid or reduce the information asymmetry. At the same time, in the three main financial accounting control, the parent company of the Board of Directors in addition to the audit committee should be set up under the professional committee, the parent company as a shareholder can also be appointed Finance Director, the Finance Supervisor or Chief Financial Officer, to attend a subsidiary Board of Directors to strengthen the subsidiary of financial, business regulation, to ensure that the subsidiary of funds in the currency control system to follow to implement.
2. To strengthen budget control, and promote a comprehensive budget management. Budgetary control is the main financial accounting control of three important aspects of the budget group can guarantee the realization of business objectives, improve operational efficiency and effectiveness of the activities at the same time, the budget is also under the norms of modern enterprise system, corporate governance structure to ensure that the system one.
3. To establish an effective decision-making, incentive and restrictive mechanism. Corporate governance mechanisms by the decision-making, motivation, supervision and constraint "mechanism" consists of the legal framework and corporate governance mechanisms based on the establishment of funds control mechanism '. In order to ensure the effectiveness of capital controls, improve financial control mechanisms and require the company to the decision-making functions of the board of directors to oversee the functions of managers in carrying out its functions independently of each other, at the same time an urgent need to improve corporate governance, corporate governance, "the three major mechanisms" to run the process of implementation of capital supervisory control. Specifically the following three points:
(1) the implementation of financial management and control mechanisms in the decision-making
The theoretical basis for decision-making mechanism is a system-level decision-making and decision-making division of labor, capital expenditures will be the decision-making power, the budget right of approval, the funds right scheduling in between shareholders and the board of directors, board of directors and managers between the configuration of the power of the formation of different boundary to ensure the scientific nature of decision-making and financial security. To the Board of Directors at the core of corporate governance, the need to maintain accounting control over the Board of Directors to ensure the company's business activities and financial activities in the implementation of effective control. Belong to the Finance Committee of the Board of Trustees of the main Guoqin financial strategies to the study, as the Board of Trustees of the financial decision-making and financial evaluation of the support organization; to chief financial officer or chief accountant of the accounting-led organizations responsible for the implementation of the financial decision-making and financial system; strategic financial decision-making functions to evaluate the separation of functions and performance of its functions. In order to implement the company's financial strategy, the need for centralized control of financial operations, which is the financial capital controls the main direction.
(2) the implementation of financial management and control of the incentive mechanism
Incentive pay is divided into the way of encouragement, motivation control, and the remaining dominance motivation, incentives such as reputation. Organizational behavior research scientists show that the strengthening of positive incentives (recognition, rewards) to strengthen incentives than negative (criticism, punishment) and more effective. Corporate governance should not only focus on incentives, but also attach importance to supervision and restraint, the two can not biased; if effective cooperation between the two, then maximize the value of the company play a huge role in promoting. Incentive mechanism, the need for incentive compensation, financial incentives and reasonable control over the configuration, control of incentives, especially financial incentives to control the parent company shareholders or board of directors, the premise of effective control of the board of supervisors. Problems in many companies an incentive mechanism is not supported by the establishment of monitoring mechanism to do matching funds control mechanism which is an important cause of poor running.
(3) monitoring the implementation of financial constraints on the mechanism of supervision
Shareholders, board of directors or board of supervisors to protect the effective operation of internal control mechanism, operating efficiency, capital and resources to improve efficiency in the use, in addition to a financial audit carried out to ensure the quality of accounting information and financial activities beyond the legal compliance, but also under the guidance of the Board of Directors to carry out management audits of operating efficiency, capital or other factors of production, the utilization efficiency of the audit, to help operators to solve problems in a timely manner to prevent violations, the formation of top-down mechanism. In order to ensure monitoring results, the need to take the following measures: to increase the independence of the board of directors or board of supervisors and monitoring capacity, the Board of Trustees of the Internal Audit and the information flow between the exchange mechanisms; composed mainly of independent directors to the Audit Committee and to evaluate the choice of accounting firms Institute of Certified Public Accountants audit quality, to ensure that the trial, 7 new way "of corporate governance and accounting control." accounting research. Canada 03.2 (P44) of the independence and the independence of audit quality evaluation. If supervision by supervisors control mechanism, supervisors together with the supervisor, can only be conducive to safeguarding the rights and interests of supervisors, to the detriment of the interests of owners and other stakeholders. Thus, in three main funds accounting control, to the company's internal organization, as well as their overall status and results of the behavior has always been with the company's goal is the same, it is necessary to establish a series of effective decision-making, incentives and monitoring mechanism, so that the three fund management accounting entity level control objectives in line with the Group's financial strategy
会计学是专门研究会计的理论与方法的一门应用性学科。它是从会计实践中抽象出来，用以指导实践的理论。会计学属于经济科学。它运用一系列经济理论和范畴来建立它的概念和方法。会计学属于管理科学。它分担着经济管理的一个特定方面。会计学与数学关系密切。各种会计方法和技术都离不开数学。会计学与统计的关系。都对社会经济活动进行数量化描述。
会计学按其研究内容，主要有基础会计、财务会计、财务管理、成本会计、管理会计和审计学等重要分支。
基础会计阐明会计的基础知识、基本方法和技术。
财务会计阐明会计处理各项资产、负债和所有者权益的基本理论和方法；财务管理研究资金的筹措、管理、有效利用的理论和方法。
成本会计阐明成本的预测、计划、计算、分析、控制和决策的基本理论和方法。
管理会计阐明如何结合企业经营管理，综合地利用企业会计信息的基本理论和方法。
审计学阐明对经济活动的合法性、合规性、合理性及效益性进行检查监督的基本理论和方法
根据使用资料的对象不同，分为财务会计与管理会计；
根据会计主体的性质不同，分为营利组织会计与非营利组织会计；
根据会计对象的范围不同，分为宏观会计与微观会计。
Accounting is the study of accounting theory and methods of application of a discipline. It is an abstract from an accounting practice out of theory to guide practice. Accounting for Economic Science. Its use of a range of areas of economic theory and to establish its concepts and methods. Accounts belonging to management science. Its share of economic management in a specific area. Accounting and mathematics are closely related. Various accounting methods and techniques can not be separated from mathematics. Accounting and Statistics relationship. Socio-economic activities on the number of description.
Accounting according to their research, the main basis of accounting, financial accounting, financial management, cost accounting, management accounting and auditing and other important branches of science.
Basic accounting knowledge to clarify the basis of accounting, basic methods and techniques.
Clarify the accounting treatment of financial accounting of the assets, liabilities and owner's equity of the basic theory and methods; financial management of research funding, management, effective use of the theory and methods.
Cost accounting to clarify the cost of the forecast, planning, calculation, analysis, control and decision-making of the basic theory and methods.
Management accounting to clarify how to combine business management, integrated business accounting information use the basic theory and methods.
Auditing to clarify the legality of economic activity, compliance, reasonable and effective inspection and supervision to carry out the basic theory and methods
Use information in accordance with different targets, divided into the financial accounting and management accounting;
According to the different nature of accounting entity, divided into profit-making organization non-profit organizations accounting and accounting;
In accordance with the scope of different objects, divided into macro-and micro-accounting accounting.
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