摘要
我国加入WTO后,公司治理结构对我国企业而言变得越来越重要。内部会计控制作为重要的内部控制措施,是完善公司治理结构的具体政策和结构。公司治理结构是企业内部会计控制的环境。公司治理结构有利于内部会计控制系统的健全,内部会计控制系统有利于公司治理的完善,根据公司治理结构的需要建立企业的内部会计控制系统必将促进企业的发展。
After our entry of WTO, the company governance structure is becoming more and more important to the enterprises of our country. As one of the important internal control methods, the internal accounting control is the concrete policy and structure to perfect the company governance structure; the company governance structure is the environment of the accounting control inside the enterprises . The company governance structure is beneficial to the perfection of the system of the internal accounting control; the latter is favorable to the improvement of the former. The system of the internal accounting control built inside the enterprises according to the need of the company governance structure is bound to promote the development of the enterprises.
出处
《张家口师专学报》
2004年第2期51-54,共4页
Journal of Zhangjiakou Teachers College
