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Research on the New Developments of Corporate Governance, Board of Directors and Management Accounting
作者姓名:Xinlong  Su
摘    要:


Research on the New Developments of Corporate Governance, Board of Directors and Management Accounting
Xinlong Su.Research on the New Developments of Corporate Governance, Board of Directors and Management Accounting[J].Journal of Modern Accounting and Auditing,2006,2(4):37-48.
Abstract:Based on corporate governance, this paper concludes that the core of corporate governance is the board of directors of the listed company. It also analyses the function of the board of directors on preparing, applying and appraising the strategic planning. It draws a conclusion that the new development of management accounting is the application of the board of directors and its several committees.
Keywords:corporate governance  strategic management accounting  human culture of management accounting
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