论文部分内容阅读
为了使企业能够更好地适应社会的发展和时代的进步,并在激烈的竞争中永远立于不败之地,完善企业的治理结构具有重大的意义。不同的公司治理结构有着不同的会计体制,因此应该根据企业的治理结构制定合适的会计体制。文章主要阐述了公司治理结构的分类以及不同的公司治理结构下的会计体制的选择。
In order to enable enterprises to better adapt to the development of society and the progress of the times, and will always be invincible in the fierce competition, improve the corporate governance structure of great significance. Different corporate governance structures have different accounting systems, so an appropriate accounting system should be formulated based on the corporate governance structure. The article mainly expounds the classification of corporate governance structure and the choice of accounting system under different corporate governance structure.