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一、引言在现代企业的发展中,公司治理与信息披露是在相互制衡中发展的,二者成为宏观经济运行的重要组成部分。企业真实有效的披露财务信息对于信息不对称、道德风险等方面发挥重要作用,在以往的研究中可以发现,企业会计信息失真的主要原因是公司内部治理不完善,而公司治理中,董事会治理是核心,董事会有义务保障会计信息披露的质量,监管会计信息的披露。自从2006年《高危行业安全生产费用财务管理暂行办法》发行以后,学术界开始对高危行业安全信息披露进行研究,高危行业的安全生产
I. INTRODUCTION In the development of modern enterprises, corporate governance and information disclosure are developed in the process of mutual checks and balances, and both have become an important part of the macroeconomic operation. The true and effective disclosure of financial information of enterprises plays an important role in information asymmetry and moral hazard. In previous studies, it can be found that the main reason for the distortion of corporate accounting information is the imperfect internal governance of the company. In the corporate governance, the governance of the board of directors is At the core, the board of directors has an obligation to ensure the quality of accounting information disclosure and to supervise the disclosure of accounting information. Since the issuance of the Interim Measures for the Financial Management of Safe Production Costs in High-risk Industries in 2006, academia has started to study the safety information disclosure in high-risk industries and the safety production in high-risk industries