会计制度改革对企业财务治理的影响
摘 要
本文主要探讨了会计制度改革对企业财务治理的影响与建议。首先介绍了企业财务治理和会计制度改革的相关理论和法律法规；接着分析了会计制度改革对企业内部控制、财务信息披露和经营战略的影响；最后提出了加强企业内部控制制度、强化财务信息披露与透明度、加强财务管理与绩效评估等建议。研究表明，会计制度改革对企业财务治理的影响是多方面的，企业应按照法律法规要求，建立和完善内部控制制度，实现财务信息透明化，提高资产配置效率与企业绩效。
关键词：会计制度改革 企业财务治理 内部控制 财务信息披露
Abstract
This paper mainly discusses the impact and suggestions of accounting system reform on corporate financial governance. Firstly, the relevant theories, laws and regulations of corporate financial governance and accounting system reform were introduced. Then, the impact of accounting system reform on internal control, financial information disclosure and business strategy of enterprises is analyzed. Finally, suggestions were put forward to strengthen the internal control system of enterprises, strengthen financial information disclosure and transparency, and strengthen financial management and performance evaluation. Studies show that the impact of accounting system reform on corporate financial governance is multifaceted, and enterprises should establish and improve internal control systems in accordance with the requirements of laws and regulations, achieve financial information transparency, and improve asset allocation efficiency and enterprise performance.
Keywords: Accounting system reform Corporate financial governance Internal control Financial information disclosure
目 录
一、引言 1
二、相关理论基础 1
（一）企业财务治理理论概述 1
（二）会计制度改革相关理论 1
（三）相关法律法规分析 2
三、会计制度改革对企业财务治理的影响 2
（一）会计制度改革对企业内部控制的影响 2
（二）会计制度改革对企业财务信息披露的影响 3
（三）会计制度改革对企业经营和战略的影响 4
四、完善会计制度改革强化企业财务治理 4
（一）完善企业内部控制制度 4
（二）强化企业财务信息披露与透明度 5
（三）加强企业财务管理与绩效评估 5
五、结论 6
致 谢 7
参考文献 8
摘 要
本文主要探讨了会计制度改革对企业财务治理的影响与建议。首先介绍了企业财务治理和会计制度改革的相关理论和法律法规；接着分析了会计制度改革对企业内部控制、财务信息披露和经营战略的影响；最后提出了加强企业内部控制制度、强化财务信息披露与透明度、加强财务管理与绩效评估等建议。研究表明，会计制度改革对企业财务治理的影响是多方面的，企业应按照法律法规要求，建立和完善内部控制制度，实现财务信息透明化，提高资产配置效率与企业绩效。
关键词：会计制度改革 企业财务治理 内部控制 财务信息披露
Abstract
This paper mainly discusses the impact and suggestions of accounting system reform on corporate financial governance. Firstly, the relevant theories, laws and regulations of corporate financial governance and accounting system reform were introduced. Then, the impact of accounting system reform on internal control, financial information disclosure and business strategy of enterprises is analyzed. Finally, suggestions were put forward to strengthen the internal control system of enterprises, strengthen financial information disclosure and transparency, and strengthen financial management and performance evaluation. Studies show that the impact of accounting system reform on corporate financial governance is multifaceted, and enterprises should establish and improve internal control systems in accordance with the requirements of laws and regulations, achieve financial information transparency, and improve asset allocation efficiency and enterprise performance.
Keywords: Accounting system reform Corporate financial governance Internal control Financial information disclosure
目 录
一、引言 1
二、相关理论基础 1
（一）企业财务治理理论概述 1
（二）会计制度改革相关理论 1
（三）相关法律法规分析 2
三、会计制度改革对企业财务治理的影响 2
（一）会计制度改革对企业内部控制的影响 2
（二）会计制度改革对企业财务信息披露的影响 3
（三）会计制度改革对企业经营和战略的影响 4
四、完善会计制度改革强化企业财务治理 4
（一）完善企业内部控制制度 4
（二）强化企业财务信息披露与透明度 5
（三）加强企业财务管理与绩效评估 5
五、结论 6
致 谢 7
参考文献 8
