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本文主要对会计信息的质量与公司治理结构问题进行了研究。会计信息质量与公司治理结构之间关系密切,公司治理完善程度的高低制约着会计信息的质量,会计信息的系统也为公司治理结构提供了重要的信息源。高质量的会计信息有利于决策,属于公司治理机制中非常重要组成部分。我国会计信息质量不高与公司治理结构的不完善有关。治理虚假会计信息,必须架构以会计信息质量为重心的公司治理结构。
This article mainly studies the quality of accounting information and corporate governance structure. The relationship between the quality of accounting information and the structure of corporate governance is closely related. The level of perfection of corporate governance restricts the quality of accounting information. The system of accounting information also provides an important source of information for the corporate governance structure. High-quality accounting information is good for decision making and is a very important part of the corporate governance mechanism. The quality of accounting information in our country is not high and the corporate governance structure is not perfect. To manage the false accounting information, we must structure the corporate governance structure that focuses on the quality of accounting information.