公司治理文化成本的会计学分析

Analysis on the cost of corporate governance culture with accounting

公司治理文化作为资源而非要素参与公司发展,因而公司治理文化具有成本特性,所以运用会计学对其成本进行分析具有可行性。但由于公司治理文化成本具有其特殊性,并有合理化的内涵,因此,应通过公司治理文化成本调控主体,运用多种有效的途径对调控对象实施调控。公司治理文化成本会计学分析具有重要的现实意义。

Corporate governance culture participates the enterprise development in the aspect of source but not tactor, it has cost performance and it is feasible to analyzes its cost with accounting. But the cost of corporate governance cluture has particularity and reasonable connotation. Taking these as basis,puts forward the principal part,object and methods to regulate the cost of corporate governance culture, posts the practical meaning to research it.