论文部分内容阅读
财务会计信息系统与公司治理之间存在着紧密的联系,财务会计在公司治理过程中,充当着信息提供者和监督管理者的重要角色,是所有者对经营者进行控制的主要工具。公司治理机制有效,才能保证会计信息的高质量,高质量的会计信息则是公司治理的基本条件。本文通过对财务会计和公司治理的相互关系进行分析,对委托代理理论下会计信息系统在公司治理中的局限性进行分析,从而指出完善公司治理结构的措施,提高企业会计信息质量的对策。
There is a close connection between financial accounting information system and corporate governance. Financial accounting plays an important role in the process of corporate governance as an information provider and supervisor, and is the main tool for the owner to control the operator. The effective corporate governance mechanism can guarantee the high quality of accounting information. High-quality accounting information is the basic condition for corporate governance. This paper analyzes the relationship between financial accounting and corporate governance, analyzes the limitations of accounting information system in corporate governance under the principal-agent theory, and points out the measures to improve corporate governance structure and improve the quality of corporate accounting information.