论公司治理结构与会计信息控制

公司治理需要完善公司治理结构和内部控制 ,公司治理结构是内部控制的基础 ,财务会计控制是内部控制的核心 ,是公司治理的手段。通过财务、会计和审计信息网络平台 ,实现决策、激励和监督约束机制的有效运行 ,达到公司治理的目的 ,将财务会计控制纳入到公司治理的轨道上

Corporate Governance Structure and Accounting Information Control

Corporate governance need cosummate corporate governance structure and internal control.Corporate governance structure is the base of internal control,financial and accounting control is the core of internal control and measure of corporate governance.Putting financial and accounting control into the track of corporate governance and using information net platform of finance,accounting and auditing,we can make the mechanism of mahing policy,encouraging and supervising operate effectively and achieve the goal of corporate governance.