Korporativno upravljanje in (finančno) računovodstvo: povezave in problemi

摘要

V prispevku osvetljujemo povezave med računovodstvom oziroma računovodskim poročanjem in korporativnim upravljanjem, in sicer vlogo računovodskih informacij kot vhoda v mehanizme upravljanja, na drugi strani pa možne vplive korporativnega upravljanja na računovodstvo in na kakovost računovodskih informacij. V luči korporativnega upravljanja presojamo tuđi regulacijo zunanjega računovodskega poročanja ter izpostavljam nekatere družbenoekonomske implikacije sprege med računovodstvom in korporativnim upravljanjem.%In this article, we highlight the relations between accounting or financial reporting respectively and corporate governance based on the role of accounting information as well as the role of the input in several corporate governance mechanisms, and the possible influences of corporate governance on the quality of accounting information. In the light of corporate governance, we also analyse the external financial reporting regulation and underline certain socio-economic implications of the relationship between accounting and corporate governance.