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英语翻译公司治理理论认为公司治理应该从相互制衡转向科学决策;从公司治理结构转向公司治理机制.公司治理的终极目标是实现组织

来源:学生作业帮 编辑:作业帮 分类:英语作业 时间:2024/05/27 06:36:10
英语翻译
公司治理理论认为公司治理应该从相互制衡转向科学决策;从公司治理结构转向公司治理机制.公司治理的终极目标是实现组织目标,组织目标的核心是利益相关者价值最大化,现代会计和审计作为治理的工具其终极目标应该和治理目标一致,由于会计审计的主要工具是价值管理,因此价值增值是现代会计和审计运行的终极目标.
The theory of corporate governance holds the view that governance should switch to make scientific decision from simply check and balance and turn to corporate governance mechanism from corporate governance structure.The ultimate target of corporate governance is to realize organization objective.The kernel of organizational objective is to maximize shareholder wealth.As tools of administration,accounting and auditing have the same ultimate target with the target of governance.Since management of value is the major tool of accounting and auditing,adding value is the ultimate goal of the practice of current accounting and auditing performances.
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