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一、利益关系方共同治理与会计信息系统现代经济学和管理学已经达成一个基本的共识,现代企业是一个具有人格化的组织集合体,是各个利益关系方之间基于产权关系而形成的综合性的社会契约的汇集点。现代企业理论的发展已经把企业理解为不
First, the common management of stakeholders and accounting information system Modern economics and management has reached a basic consensus, the modern enterprise is a personalized collection of organizations is based on property rights between all stakeholders formed a comprehensive The point of collection of social contract. The development of modern business theory has interpreted the business as no