Innovative Research Based On Corporate Governance, Management Accounting Methods

The original intention of corporate governance is the decentralization of agents. The Board of directors, who is entrusted by stockholder's meeting, supervises the manager and supply directions for strategic decisions .The manager, who is appointed by the board of directors, manages the daily activities of a corporation. But in fact, the manager not only undertakes the task of daily activities, but also becomes the person who makes strategic decisions, In this occasion, board of directors go far away the process of strategic decisions and become a "rubber stamp". This kind of corporate governance is called managed corporate governance. Because this kind of corporate governance is a closed decision-making system, and the manager is the center of this system. So effective managerial accounting information can't appear in corporate governance, and management accountant only acts as "internal police" -meaning the demand of corporate management. With the development of economics and advancement of technology, the traditional closed decision-making system, which is dependent on the manager's ability, can't adapt to the variable activity environment. It demands objectively that decision-making should separate as a style of systematization. Gradually a new kind of corporate governance appears -governed corporate governance. With the change from managed corporate governance to governed corporate governance, the core function of corporate governance changes from decentralization to decision-making scientifically. The object of corporate governance changes from management individual to decision-making and decision-making becomes the flat form of different benefit-related persons exchanging their information and increasing communication, and because governed corporate governance sets up an open decision-making system, so the effective demand of managerial accounting information come out in corporate governance. Under the drive of demand, management accountants have to change their roles-from "internal police" to "strategic partner of decision makers".Looking back at the weakness of internal governance in corporation and on the market, the nominal external governance, and the present situation of little interest in managerial accounting academic research and practice, our wise choices are perfecting corporate governance, constructing governed corporate governance, creating demand ofeffective managerial accounting information, making innovations on managerial accounting method based on corporate governance and supplying effective managerial accounting information.Breaking out the logic of " shareholders are supreme", constructing a model of co-governance, strengthening the construction and duty location of board of directors and board of supervisors, and improving the external environment of corporation are our basic thoughts of improving corporate governance. Constructing sustained development strategic performance appraisal system and the compensation contract of basic salary plus risk revenue plus stock options as a whole and placing the performance appraisal of board of directors on the agenda are our managerial accounting method innovations based on corporate governance.