论公司治理与管理会计创新

Administration of Corporations and Innovation of Managing Accounting

公司治理是现代企业在决策、激励、监督和约束方面的制度和原则。而公司治理目标的实现则需要完善会计控制制度。这种制度要求管理会计的内容不断创新。

The administration of corporations is the system and principle of the policy-making, encouraging, overseeing and restricting in the modem enterprises. The reaches of the aims of the administration of corporations need us to perfect the controlling system of accounting, which need the content of the managing accounting to be innovated constantly.