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公司治理结构和会计信息披露都是现代公司体系中不可或缺的一部分。会计信息透明度必然深受公司治理结构的影响。股权结构和董事会特征是公司治理结构体系中的核心部分,从股权结构和董事会特征的角度切入研究其对会计信息透明度的影响,对提高我国公司的会计信息透明度、优化公司治理结构和提升公司价值具有重大意义。本文借鉴大量国内外相关研究,深刻研究公司治理结构对会计信息透明度的影响。
Corporate governance structure and accounting information disclosure are both integral parts of the modern corporate system. The transparency of accounting information must be deeply influenced by the corporate governance structure. Ownership structure and the characteristics of the board of directors are the core part of the structure of corporate governance. From the perspective of ownership structure and board of directors characteristics, the paper studies the influence of transparency on the accounting information, enhances the transparency of accounting information in our country, optimizes the structure of corporate governance and enhances the corporate value has great significance. This paper draws on a large number of related research at home and abroad, and deeply studies the impact of corporate governance structure on the transparency of accounting information.