会计具有反映、控制和监督的功能,在公司治理活动中,可以在减少信息不对称和监督合约条款的实施、保障合约的有效运行等方面发挥重要作用。越来越多的学者关注如何利用会计手段改善公司治理。本书运用规范和实证的研究方法,结合中国的实际情况,从治理的目标出发,研究公司治理活动中的会计治理对策问题。 Accounting has the function of reflecting, controlling and supervising. In corporate governance activities, it can play an important role in reducing information asymmetry and supervising the implementation of contract terms and ensuring the effective operation of contracts. More and more scholars pay attention to how to use accounting to improve corporate governance. The book uses normative and empirical research methods, combined with the actual situation in China, starting from the goal of governance, corporate governance activities in accounting governance measures.