Research On Improving The Enterprise Accounting Management System Under Common Governance Machanism

The research goal of accounting management system, speaking from the surface, is to resolve the distortion of accounting information, internal control and some phenomenas such as the loss of state assets. But fundamentally speaking, is to make the microscopic economic organization to establish the modern enterprise system, to enable the entire social economic resource to obtain the optimum allocation macroscopically, then to maintain capital market normal operation, to maintain the right and interest of enterprise related benefit main body, maintain the most effective property system arrangement. The accounting management system constitutes by two parts, one is in microscopic stratification plane—the enterprise accounting management system, another is in macroscopic stratification plane—the government accounting management system. The microscopic stratification plane's accounting management system is the entire accounting management system's foundation and foothold, if leave it, the government accounting management system will lost the foundation. The enterprise is the contract of aggregate, and accountant is the core of the contract of enterprise aggregate, is the focus of attention of right and benefit of the main stakeholders. The aim of enterprise management structure is to solve the enterprise related benefit in enterprise's right and interest distribution and the authority keeping in balance between them. The accounting management system must establish a balance relationship of right and interest between the enterprise related benefit. The accounting management system is an integral part of the enterprise management structure, is the refinement of the governing structure of enterprise. At the same time the operation and establishment of the accounting management system and the accounting organization must be based on management structure. The accounting management system is further launches in the management structure foundation. Modern enterprise management principle is gradually going out shareholders supremacy of the traditional mode of thinking, from the unilateral control to common governance. The reform of management structure of China's state-owned enterprises is a process of system's change. In order to establish an effective management structure of state-owned enterprises, it should embark from China's national condition. To discuss the the improvement of State-owned enterprises'management structure must unify our country's actual condition. The basic idea of improving the management structure of state-owned enterprises is to use common governance to improve operators'controlling under administrative intervention.First of all, this article elaborates the meaning and innovation point, then elaborates the accounting managemen system's implication, constitution and influencing factor. This article starts with the research of the development of the accounting management system of our country, and analysis the internal and external reasons of enterprise accounting management system, then proposes obtain from the governing structure of enterprise, introduces common governance machanism to enterprise accounting management system, after that proposes improving the enterprise accounting management system from the systems of board of directors, board of supervisors, chief financial officer and so on, to enable that the enterprise management structure can play a role, thereby to improve the enterprise accounting management system. Through the above discussion,it will help the enterprises improve the accounting management system, to realize the enterprise efficiency maximization, to enhance enterprise's operating performance.