基于公司治理的会计控制问题探讨

有效的会计控制对于公司治理结构的优化及推行均有重要作用；反过来，公司治理结构直接影响会计控制的有效性。公司治理与会计控制具有“共生互动”的关系，因而会计控制须纳入公司治理的整体架构当中，做到两个同步：一是在搭建公司治理结构的过程中，同步设计会计组织架构及运行机制；二是在公司治理配套制度体系建设过程中，同步建立会计监督和资金监控机制。

A discussion on corporate governance and accounting control

Effective accounting control plays an important role in the optimization and implementation of the corporate governance structure. In turn, the corporate governance structure directly affects the effectiveness of accounting control. Based on the above opinion, to achieve effective accounting control, a business must design the accounting organization structure and operation mechanism in the process of building the corporate governance structure. Meanwhile, in the process of building the corporate governance mechanism should be synchronized with the establishment of funds control and accounting supervision mechanism.