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公司治理分为内部治理和外部治理,为保证会计信息的质量,在公司治理机制过程中确立责任追究保障机制。内部责任追究制度有较强的约束性,它对公司内部会计控制制度的有效执行能起到良好的保障作用,在实践中也具有较强的实用价值。本文从内部被究责任对象、内部责任追究的依据与内容、内部责任追究实施的机构、内部责任追究制度的原则和程序以及方式进行了探讨。
Corporate governance is divided into internal governance and external governance. In order to ensure the quality of accounting information, a responsibility guarantee mechanism is established in the process of corporate governance. Internal accountability system has a strong binding, it can play an effective role in the effective implementation of the internal accounting control system, and also has strong practical value in practice. This article discusses the principles and procedures of the internal responsibility investigation system, the object and object of the internal responsibility investigation, the mechanism of the internal responsibility investigation, the principle and procedure of the internal responsibility investigation system.