企業守門人之一：論會計師與公司治理

會計師是一門特殊的專門行業，因為其具備解釋公司財富與商品存在與價值的能力，而被要求必須為投資大眾及整個社會負擔公益性，隨著商業化與金融化的需求，公司治理的要求對於會計師的專業越來越倚重，主要由於其對於市場的資訊揭露扮演舉足輕重的地位，又因為公開發行公司在運作上對於會計師的專業有監督、資訊與保險等重要功能性需求，也令會計師在公司治理上不可或缺；所以我國對於會計師不論是工作專業的要求、會計師的職業道德要求，或是法律的民刑事責任，都賦予會計師比別的專業更高的標準與要求，使其不得不在當今的公司治理上擔任重要的守門人角色；但是可惜的是，會計師專業對於其扮演企業守門人之認知與功能都有欠缺，無法呼應會計師的工作在商業運作上的重要性與獨特性。

關鍵字

會計師；守門人；資訊揭露；會計準則；公司治理

並列摘要

Accountants who obtain the ability to explain the value of company's wealth and goods are consist of the most important occupational group in contemporary economy and society, and they are asked to carry out heavy responsibilities for public interest. With the commercialization and financialization, the corporate governance relies on the accountancy profession increasingly due to their pivotal role in disclosing information. Moreover, the accounting profession also can provide different functions of monitoring, information providing, and insurance hypothesis for public companies in the securities market which makes this profession indispensable. Therefore, accountants are bound by higher standards and more requirements in our country, not only for their professional skills and ethical responsibilities, but also civil and criminal liability in laws, making them become the gatekeeper for modern corporate governance. However, it is a pity that accountant professions lack the awareness of their important role as gatekeepers and they fail to meet their importance and uniqueness of accountant's work in our business operations.