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公司治理与内部控制在运行过程中相互依赖、相互制约,只有建立、健全公司治理结构才能保证内部控制有效、才能保证不同层次会计控制目标得以执行、促进科学决策和效率运营。那么公司治理、内部控制与会计信息质量之间有什么关系呢?二者运营的适当与否又是如何影响企业提供的会计信息质量呢?本文将就这些问题展开讨论。
Corporate governance and internal control depend on each other and restrict each other during operation. Only by establishing and improving the corporate governance structure can the internal control be effective, so as to ensure the implementation of different levels of accounting control objectives and promote scientific decision-making and efficient operation. So what is the relationship between corporate governance, internal control and accounting information quality? How do the proper operation of the two affect the quality of accounting information provided by enterprises? This article will discuss these issues.