| 论管理会计与公司治理的内在化 |
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| 引用本文： | 冯巧根. 论管理会计与公司治理的内在化[J]. 山西财经大学学报, 2007, 29(3): 115-119 |
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| 作者姓名： | 冯巧根 |
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| 作者单位： | 南京大学,商学院,江苏,南京,210093 |
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| 摘 要： | 管理会计对公司治理的积极作用是通过财务治理来实现的,内部控制与风险管理是实现公司治理内在化的重要手段。完善内部控制离不开管理会计与财务会计的沟通和协调,公司治理内在化从战略视野方面引导管理会计功能的深化与扩展。
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| 关 键 词： | 管理会计 公司治理 财务治理 |
| 文章编号： | 1007-9556(2007)03-0115-05 |
| 修稿时间： | ] 2007-01- |
On Internalization of Management Accounting and Corporate Governance |
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| FENG Qiao-gen. On Internalization of Management Accounting and Corporate Governance[J]. Journal of Shanxi Finance and Economics University, 2007, 29(3): 115-119 |
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| Authors: | FENG Qiao-gen |
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| Abstract: | For management accounting,the active function to the corporation governance is completed by financial governance.The major means to internalize corporation governing is internal control and risk management.The linkage and coordination are vital to the perfected internal control.The internalization,from the strategic point,is leading the management accounting to a deeper and wider degree. |
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| Keywords: | management accounting corporation governance financial governance |
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