论公司治理中的会计控制

会计控制作为公司治理中一项重要的制度安排,是包含企业在内的所有组织和机构正常运转的制度基础。会计控制的执行和作用的发挥离不开公司治理,只有将会计控制置于公司治理的环境中加以考虑,才能更好地理解会计控制在经济生活中的角色和地位,才能找出现实中存在的问题,并加以解决。

Discussion about the accounting control in the corporate governance

Accounting control as the corporate governance is an important system arrangement is the foundation of the system,all organizations and agencies include enterprises,the normal operation of the. Play the role of the executive and accounting control cannot do without the corporate governance,will only be considered accounting control in corporate governance environment,can a better understanding of accounting control in the economic life of the role and status,to find out the problems existing in reality,and solve.