论会计信息系统与公司治理和管理系统的关系  

作　　者：陆加胜[1] 

机构地区：[1]北华大学经济管理学院,吉林132013

出　　处：《现代情报》2006年第2期169-171,共3页Journal of Modern Information

摘　　要：本文在公司治理和公司管理整合的框架中,全面论述了会计的地位和作用:会计信息系统一方面是联系公司治理系统和公司管理系统的纽带,是治理系统和管理系统得以正常运转的基础;另一方面,会计信息系统的完善及其作用的发挥亦离不开企业内部科学、严密的组织管理和公司治理结构对其的引导和控制。三者之间形成互相影响、互相制约的关系。因此,会计改革不能局限于就会计论会计,而是应站在管理的高度,通过健全公司治理结构和加强企业内部管理来使会计改革取得事半功倍的效果,以最终形成公司治理系统、公司管理系统和会计信息系统良性循环的局面。This article is about the position and function of the company management and company management conformity. Accounting management system not only the communications between company management and company management system. But also the running basic of the accompany management and company management system. Others, consummating and developing the use of the accounting management system can not without the guide and control from the inside science and strict management. It must be to form affected and restrict relationship amount the three factors. So, thee accounting reform can not restrict in discussing the accounting. It should be from the amplifying the structure of the company, strengthening the management of the company to complete tile positive result to from the positive circulation of the company management system and the accounting management system.

关 键 词：治理 管理 会计信息 

分 类 号：F715.5[经济管理—产业经济]