On The Role Of The Accountant In The Corporate Governance Structure

Abstract:The accountant plays a very vital role in the modern corporate governance structure. It is the bond that unites all the interested parties in the company. The accountant information concerns the company’s economic activities about the financial status, business performance and cash flow, which underlies and interacts with the corporate governance structure. The role orientation of the accountant discribes the status of the finacial departments and their employees in the listed company and the role they play in the corporate governance structure.The article consists of six parts. Part Ⅰ concerns how the role orientation of the accountant was put forward and the research status of this field; Part Ⅱ explores the basic theories about the corporate governance structure and the meaning of the corporate governance structure in this article; Part Ⅲ probes into the interrelationship between the accountant information and the corporate governance structure; Part Ⅳ takes a positive and normative analysis of the role of the accountant in the corporate governance struture and point out some problems in the disclosure of the accountand information; Part Ⅴ concludes with a concise epilogue, which summarizes all the text.