Abstract: Corporate governance culture participates the enterprise development in the aspect of source but not tactor, it has cost performance and it is feasible to analyzes its cost with accounting.

• 文章摘要: 公司治理文化作为资源而非要素参与公司发展，因而公司治理文化具有成本特性，所以运用会计学对其成本进行分析具有可行性。