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利益相关者共同治理越来越受到人们的推崇,将逐步取代传统的“单边治理”。在共同治理模式下,各利益相关者需要各方面的会计信息来进行公司治理,身份复杂化能够引起各相关者信息需求的变化,能有效解决我国目前会计信息有效需求不足的问题。
Stakeholder common governance is more and more respected by people and will gradually replace the traditional “unilateral governance.” Under the common governance model, various stakeholders need all kinds of accounting information to conduct corporate governance. The complicated status can cause the change of information needs of all stakeholders and effectively solve the problem of insufficient effective demand of accounting information in our country.