浅谈公司治理、公司管理与会计信息系统的相互关系

On Interrelationship Between Company's Management and Accounting Information System

对公司治理系统和公司管理系统及会计信息系统的相互关系进行论述,并论证其互动影响,指出提高会计信息质量应从完善公司治理和加强公司管理入手,而不能单纯依靠会计单方面的努力,最终形成会计信息系统、公司治理系统、公司管理系统良性循环。

The article discusses the interrelationship between the company's management system and accounting information system and its mutual influence. It points out the fine accounting information comes from improvement of the company's management instead of the only effort of accounting and eventually leads to a good circle of accounting information system and company's management system.