Title: Analysis on the Role and Limitation of the Accounting System in Modern Corporate Governance
Abstract: This paper approaches role and limitations of accounting system in modern corporate governance .The author thinks that function mechanism of accounting system in modern corporate governance mainly showes at two aspects:First,as an information system,it provides accounting information for investor, creditor and other interests interrelated parties who would exercise control rights;Second,as a control tool or means, accounting system is a part of control system of corporate governance. The limitation of accounting system in corporate governance are unample at relevance and reliable information provided by accounting system and inefficient on accounting system.
Publication Year: 2001
Publication Date: 2001-01-01
Language: en
Type: article
Access and Citation
AI Researcher Chatbot
Get quick answers to your questions about the article from our AI researcher chatbot