Author(s)

Longlong Wang

Corresponding Author

Longlong Wang

Abstract

In order to maintain the healthy and sustainable development of capital market, the improvement and enhancement of the basic system such as accounting control and corporate governance, are indispensable. With the development of the times, the modern enterprise system is gradually established and perfected, and the closeness of the relationship between corporate governance and accounting control has attracted more and more attention, however, the system playing a leading role between the two cannot get accurate explanation. Based on the Contract Theory of enterprises, this paper expounds the concepts of corporate governance and accounting control, and makes an in-depth study on the synergistic improvement mechanism between the two.

Keywords

Accounting Control, Corporate Governance, Synergistic Improvement