浅议我国公司治理与会计控制的完善  

On the Perfection of Corporate Management and Accountancy Control in China

作　　者：孙琪临[1] 孟胜银[2] 

机构地区：[1]郧阳医学院财务处,湖北十堰442000 [2]郧阳师范高等专科学校计财处,湖北丹江口442700

出　　处：《郧阳师范高等专科学校学报》2004年第6期61-62,66,共3页Journal of Yunyang Teachers College

摘　　要：有效的公司治理结构是建设现代企业制度的核心,而公司治理结构同公司会计控制体系是相互促进、辩证统一的,针对我国目前公司治理出现的种种问题,必须加快公司治理与会计控制的完善工作.The set-up of an effective corporate management structure lies at the core of the establishment of modern corporation system, and corporate management structure and corporate accountancy control mutually promote each other and are in a dialectical unity, so we must accelerate the perfection of corporate management and account control so as to solve the various problems that have occurred in the corporate management of our country.

关 键 词：公司治理 会计控制 完善 

分 类 号：F27[经济管理—企业管理]