公司治理结构与内部会计控制

近年来 ,公司治理结构引起社会越来越多的关注 ,而公司治理结构的主要问题是各利益相关者责权利的分配问题。内部会计作为信息的传递者与联系权利和利益的纽带 ,能够很好的协调各利益相关者的关系 ,已经成为公司治理结构的核心。由于内部会计控制与公司治理结构的紧密关系 ,完全可以从会计角度出发通过加强内部会计控制来完善公司治理结构。

Corporate Governance Structure & Internal Accounting Control

In recent years, the society pays more attention to co rporate governance structure. However, a major problem still remains as to how t o define responsibility, rights and benefit among the parts with benefit concern ed. As both information conveyer and medium between rights and benefit, internal accounting forms the core of corporte governance structure. This close relation ship makes it possible that corporte govermance structure can be perfected by wa y of strengthening internal accounting control.