THE ESSENCE OF CORPORATE GOVERNANCE: ACCOUNTING ASPECTS

Abstract

Introduction. The urgency of conducting researches in the direction of clarification of the essence of corporate management has been grounded. Results. The approaches of domestic researchers to understanding the essence of the concept "corporation" have been considered. The expediency of using the notion of "corporate structure" as an analogue of the foreign concept "corporation" has been grounded. Possible options for understanding the object of corporate governance have been allocated. The author's approach to the understanding of the object of corporate governance has been suggested. Discussion. The corporate governance is defined as a set of relationships, which must be constructed in such a way that the main goals of the corporate structure itself are achieved, taking into account the balance of interests with its stakeholders. The main characteristics of the corporate governance and corporate management system have been highlighted. The relationship between the corporate governance system and the corporate management system has been grounded. The prospects of improving the accounting and analytical support of the corporate governance system with regard to the peculiarities of the development of the domestic corporate sector have been presented.