One) Accounting Information Systems and company govern system The company governs system monitoring mechanism and the outside from the inside monitoring mechanism composition. That the inside monitors mechanism is principal shareholder (1) , board of directors , board of supervisors carries out the mechanism monitoring on enterprise operator. That the inside monitors mechanism is the subject that the company administers under certain situation.It makes use of the accounting information that business administration authority reveals to carry out constraint and the excitation on enterprise director on one hand. Another aspect monitors machine-made peculiar position because of the inside , it is duty-bound to ensure that enterprise accounting system and auditing system reveal provide system , timely , accurate accounting information to the shareholder meeting , board of directors , board of supervisors and the external world.The outside monitors mechanism including the outside strength supervision to enterprise administrative behavior such as capital market , product marketplace and manager marketplace. Capital market is getting information , effect deploying resource in enterprise being to lead to the fund provider and the enterprise room.The upper decision-maker of capital market is a small and medium shareholder and creditor mainly , require that the company provides them with detailed , reliable financial affairs data therefore , require that the bond market director works out fair deal regulation since they do not superintend an operator directly,supplying coming to standard accounting information. But capital market the premise producing a marked effect is that enterprise reveals reserved information active , the rightness being able to the information that enterprise reveals be reported out in time coming true to enterprise appraises a marketplace.The product marketplace is to come to come true by the fact that enterprise competes with "the direction between supplier and the customer " to the enterprise supervisory control. Both existence competes and have being in harmony mutually among modern enterprise. Competitiveness is that the product marketplace produces a marked effect premise. Large-scale social production requires that enterprise harmonizes a cooperation mutually but , keeps one kind of the long-term stability business relation. Condition brought forward by the both sides in the process of business, working together often may have direct impact to another method enterprise management principle and concrete supervisor mode content , both sides all needs to collect the other party's business performance information all round therefore, to decide content and way working together.If manage the achievement effect is fine, not only the manager personnel being able to gain favourable bringing back a report, the person also is able to rise greatly in manager marketplace value, if the manager appears manage evil doing , whose value may drop a thousand "zhang" in one fall , be able to affect it's occupation career ultimately. To sum up ,modern financial and accounting rules building-up and perfect , completely not bad look upon as be that the accountant smelt steel structure's to modern enterprise improve one kind improving and perfecting but making step by step responding to actively. But effective audit supervision system, have ensured that this complements each other regular relation order and bring a positive role into play.参考资料：http://www.netat.net/
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