公司有序发展的因素有很多,但归根结底是人的作用。只有充分调动人的积极性和创造性,激发人的主人翁意识,公司的发展就会得到长足的进步。如何调动人的积极性、创造性和主人翁意识?就需要在治理上下功夫,在制度上建立完善的会计制度,在精神建设上发展好企业文化,建立符合时代特点的企业文化。本文将从会计制度和企业文化两个方面来讨论和研究其对公司有效治理的作用。 The orderly development of the company there are many factors, but in the final analysis is the role of people. Only by fully mobilizing the enthusiasm and creativity of people and inspiring people’s sense of ownership, the company’s development will be greatly improved. How to mobilize people’s enthusiasm, creativity and sense of ownership? We need to work hard in governance, establish a sound accounting system in the system, develop the enterprise culture in the spirit of building, and establish a corporate culture in line with the characteristics of the times. This article will discuss and study its role in corporate governance from two aspects: accounting system and corporate culture.