关于企业会计信息管理有关 的外文文献翻译成品：关于会计---公司治理---内部控制的视角（中英文双语对照）10.docx

此文档是毕业设计外文翻译成品（ 含英文原文+中文翻译），无需调整复杂的格式！下载之后直接可用，方便快捷！本文价格不贵,也就几十块钱！一辈子也就一次的事！ 外文标题：Perspectives regarding accounting – corporate governance – internal control 外文作者：Tatiana D nescu, Mihaela Prozan, Roxana Diana Prozan 文献出处: Procedia Economics and Finance 32 (2019) 588 – 594 (如觉得年份太老，可改为近2年，毕竟很多毕业生都这样做) 英文3701单词，24589字符(字符就是印刷符)，中文5153汉字。（如果字数多了，可自行删减，大多数学校都是要求选取外文的一部分内容进行翻译的。） Perspectives regarding accounting – corporate governance –internal control 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 adequate 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 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 instrumenting 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 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