一、公司治理结构与会计监督的关系公司治理结构是指所有者、董事会和高级执行人员三者之间权力分配和制衡关系的一种制度安排,具体表现为上述三者之间形成一定的制衡关系。通过这一结构,所有者将自己的资产交由公司董事会托管,公司 First, the relationship between corporate governance structure and accounting supervision Corporate governance structure is an institutional arrangement of the power distribution and checks and balances among the owners, the board of directors and the senior executives. The concrete manifestation is that there is a certain balance between the above three relationship. With this structure, the owner hands over his own assets to the company’s board of directors, the company