| 基于公司治理的企业内部会计控制研究 |
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| 引用本文： | 陈玉荣. 基于公司治理的企业内部会计控制研究[J]. 财会通讯, 2007, 0(2) |
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| 作者姓名： | 陈玉荣 |
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| 作者单位： | 江苏工业学院 江苏常州 |
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| 摘 要： | 公司治理作为公司利益相关者的制度安排是由一系列的控制制度管理的。良好的内部会计控制是正确处理公司利益相关者关系,完善公司治理的重要保证,同时还有利于内部会计控制系统的健全。本文认为,企业必须根据公司治理的需要,建立健全企业内部会计控制系统,以促进企业持续稳定发展。
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| 关 键 词： | 公司治理 内部会计控制 利益相关者 |
The Study of Accounting Internal Control on the Ground of Corporate Governance |
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| Chen Yurong. The Study of Accounting Internal Control on the Ground of Corporate Governance[J]. Communication of Finance and Accounting, 2007, 0(2) |
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| Authors: | Chen Yurong |
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| Abstract: | The corporate governance as an system arrangement of company stakeholders is carried out by a train of controls system.Fine internal control of accounting is an important assurance to handling the relation of company stakeholders and getting perfect corporate governance and making sound internal control of accounting.The company must be governed accounting to the requirement of corporate governance for the purpose of existing and developing. |
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| Keywords: | Corporate governance Accounting internal control Stakeholders |
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