转轨经济中的公司治理与会计体系创新

On the Innovation of Enterprises Accounting System & the Corporate Governance in Transition Economy

作为现代企业制度核心的公司治理 ,在很大程度上决定着公司运作的效率 ;现代意义上的会计体系正是适应公司治理的需要而发展起来的 ,二者间存在着显著的相关性。本文认为 。

As the core of modern enterprises institution, to a great extent, I believe, the corporate governance determines the enterprises' operating efficiency, the accounting system in the modern sense is developing with its needs, and there are remarkable relativities between them. I hold that it's necessary to have an innovation to them in the transition economy.