摘要
公司治理是内部控制有效运行的保证,是保证公司资金安全,资产完整、会计信息真实、及时、完整的基本条件。只有从源头实施内部会计控制,才能维护所有利益相关者的合法权益,实现公司价值最大化。应树立公司治理的会计控制观,明确内部会计控制目标及内部控制方法,根据公司治理结构的需要,建立和完善有效的内部会计控制,从而促进企业的发展。
Company governance is an effective guarantee and basic condition to keep internal control, security of capital, and truth and integrity of accounting information. To protect interest-related parties＇ legal rights and interests and achieve maximum value, the company need carry out internal accounting control from the beginning, set clear target and method on accounting control of company governance, and then promote its development by improving internal accounting control.
出处
《商业经济》
2008年第4期46-47,共2页
Business & Economy
关键词
公司治理
内部会计控制
运行机制
company governance, accounting internal control, working system
