摘要
公司治理结构与企业内部会计控制建设密不可分。完善公司治理结构,应合理配置公司治理权走共同治理之路。企业内部控制应以会计控制为核心,企业内部会计控制制度建设以战略管理为中心。
The corporation management structure is indispensible to the construction of auounting control system. The perfection of the corporation management structure lies in the rational distribution of management rights to fulfill a joint control. The intracompany control should take the accounting control as the core and the construction of intracompany accounting control system should take the strategic management as the center.
出处
《河北经贸大学学报》
2002年第5期78-81,共4页
Journal of Hebei University of Economics and Business
基金
河北省社会科学规划2001年度主项课题的部分研究成果(批准文号为200103027)
