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会计能够为公司管理层、公司股权所有者以及其他公司利益相关者提供决策信息,也可以通过财会信息促进公司资源的合理优化,所以公司会计信息的质量对公司经营决策具有重要作用。当前我国公司会计信息质量有待改善,因此,对公司治理视角下的会计信息质量进行研究具有突出的现实意义。文章在前人研究成果的基础上,就公司治理内、外部缺陷对会计信息质量的影响进行了深入分析,并提出了公司治理视角下提高会计信息质量的对策和方法,为会计信息质量的提高提供了有益探索。
Accounting can provide decision-making information for the company’s management, the owners of the company’s equity and other company stakeholders. It can also promote the rational optimization of the company’s resources through the accounting information. Therefore, the quality of the company’s accounting information plays an important role in the company’s business decision-making. At present, the quality of corporate accounting information in our country needs to be improved. Therefore, it is of great practical significance to study the quality of accounting information under the perspective of corporate governance. On the basis of previous research results, the article deeply analyzes the influence of internal and external defects on the quality of accounting information, and puts forward the countermeasures and methods to improve the quality of accounting information from the perspective of corporate governance, which can improve the quality of accounting information Provide a useful exploration.