公司财务会计制度

现代企业治理结构正在逐渐发生变革，股东会弱势，会计审计制度的监管职能上升，因而要适时完善一人公司财务会计监督制度，杜绝会计作假。

Modern corporate governance structure is gradually transformed , shareholders will be disadvantaged , increase in the regulatory functions of the accounting and auditing system , and thus to timely perfect the one-man company financial and accounting oversight regime to prevent accounting fraud .

公司法应当转变财务会计制度的价值定位，并且应借鉴发达国家的公司立法，完善我国公司法上的财务会计报告制度和利润分配制度。

China 's company law shall transform its value , and drew lessons from company law of developed country . Moreover , China 's financial affairs and accounting report system and profit distribution system shall be perfected .

人力资本产权化趋势对公司的治理结构产生了较为深刻的影响，并对公司财务与会计制度提出了创新要求。

The Trend of human capital propertification ( HRP ) has a profound effect on the corporate governance structure and calls for innovating the corporate finance and accounting system .