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Research on the New Developments of Corporate Governance, Board of Directors and Management Accounting
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作者 Xinlong Su 《Journal of Modern Accounting and Auditing》 2006年第4期37-48,共12页
Based on corporate governance, this paper concludes that the core of corporate governance is the board of directors of the listed company. It also analyses the function of the board of directors on preparing, applying... Based on corporate governance, this paper concludes that the core of corporate governance is the board of directors of the listed company. It also analyses the function of the board of directors on preparing, applying and appraising the strategic planning. It draws a conclusion that the new development of management accounting is the application of the board of directors and its several committees. 展开更多
关键词 corporate governance strategic management accounting human culture of management accounting
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