管理会计在公司治理中具有特别重要的意义。本文分析了有效公司治理的主要表现,阐述了公司治理中管理会计的重要作用,提出了实现公司治理和管理会计方法创新的基本思路。 Management accounting is of particular importance in corporate governance. This article analyzes the main performance of effective corporate governance, elaborates the important role of management accounting in corporate governance, and puts forward the basic ideas of realizing corporate governance and innovating management accounting methods.