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现代企业中客观存在的主要控制主体为所有权、经营权,因此双元控制主体间的利益不同、信息不对称等因素是导致我国现代企业会计信息质量低下的重要原因,从而阻碍我国现代企业健康发展的进程。为了使我国现代企业制度得以顺利实施,要加强对企业会计的控制力度,基于双元控制主体框架下的会计控制要以“协调”为基础,以期建立科学、规范的多层次企业会计控制体系。
Therefore, the main objective of the modern enterprise is the ownership of the main control body, the right to operate, so the dual control of the interests of different entities, information asymmetry and other factors is leading to the low quality of accounting information in modern enterprises, an important reason to hinder the healthy development of modern enterprises in China The process. In order to make China’s modern enterprise system to be successfully implemented, we must strengthen the control of enterprise accounting, based on the dual control of the main body of the accounting control should be based on “coordination”, with a view to establishing a scientific and standardized multi-level enterprise accounting control system.