| 发展管理会计完善公司治理 |
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| 引用本文： | 高欣.发展管理会计完善公司治理[J].企业科技与发展,2008(5):57-59. |
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| 作者姓名： | 高欣 |
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| 作者单位： | 中国南方电网有限责任公司超高压输电公司,广东广州510620 |
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| 摘 要： | 随着经济的发展、科技的进步，公司治理的核心功能转移到决策科学化，公司治理的对象从管理者个人转移到决策，决策成为不同利益相关者交换信息、增进沟通的平台。由此，公司治理中产生了有效的管理会计信息需求，使管理会计进一步发展。
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| 关 键 词： | 公司治理 管理会计 |
To Develop Management Accountant ＆ To Perfect Company＇s Administration |
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| Authors: | Gao Xin |
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| Institution: | Gao Xin(EHV transmission company, China Southern Power Grid Co. Ltd. Guangzhou Guangdong 510620) |
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| Abstract: | With the economic development and technological progress, the core of company＇s administration has trans- ferred to scientific decision-making, the administration object has changed from the individual manager to decision-making, and decision-making has been a platform for interrelated people seeking for different benefits to exchange information and to further communication. Therefore, it is necessary for company to have management accountant information, which makes management accountant develop further and further. |
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| Keywords: | company management management accountant |
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