1、3000 英文单词， 1.7 万英文字符 ， 中文 4500 字 文献出处： D?Nescu T , Prozan M , Prozan R D . Perspectives Regarding Accounting Corporate Governance Internal ControlJ. Procedia Economics and Finance, 2015, 32:588-594. Perspectives regarding accounting corporate governance internal control Tatiana Danescu, Mihaela Proz
2、an, Roxana Diana Prozan Abstract The internalization and the globalization of the economies solicit the implementation of some adequate leadership and control mechanisms for the corresponding management of the more and more complex requests that the entities are facing with. For the grounding of ade
3、quate strategies that would lead to the generation of future liquidities that are necessary for the life of the entity in secure conditions, the amelioration of the information asymmetries and the insurance of useful information in the frame of the internal and external decision making processes are
4、 imposed. Hence, the accounting through its two branches has a determining role in the supply of useful information whose qualitative characteristics are probed in the frame of the decision making processes at which they are utilized. In this context, in the carried research we focused on instrument
5、ing the relationship among accounting corporate governance internal control in order to identify the valences of the accounting information in the decision making process. Keywords: corporate governance, internal control, accounting, accounting information, control and leadership system, accounting
6、reporting 1. Literature Review corporate governance, internal control and accounting information In the specialty literature, the corporate governance has multiple valances, being defined both by the specific processes, actions and the operations for the managing, administering or leading of an entity as well as by the ones regarding the ownership or the control of the entity. The association of the “corporate” term indicates the fact that besides the aspects of administering an
