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公司治理是现代公司制企业在决策、激励、监督及约束等方面的制度与原则,它涉及公司利益相关者在权利与责任方面的分配、制衡以及效率经营与科学决策。公司治理的这种目标和内容决定了管理会计在完善公司治理中将会有比较大的作用空间。但是结合我国企业当前公司治理的现实需要,传统管理会计已经不能适应公司治理完善的需要,需要在管理会计内容及方法上进行创新。
Corporate governance is the system and principle of decision-making, incentive, supervision and restraint in modern corporate system. It involves the distribution, check and balance of rights and responsibilities of the company’s stakeholders, efficiency management and scientific decision-making. This goal and content of corporate governance determines that management accounting will have more room for improvement in corporate governance. However, with the current needs of corporate governance in our country, the traditional management accounting can no longer meet the needs of corporate governance improvement, and need to innovate in the content and methods of management accounting.