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公司治理,是一个值得我们关注的永恒话题。由于完善的法人治理结构是高质量的会计信息保障,优化公司治理结构也开辟了新的途径,以提高会计信息质量。公司治理与企业会计信息质量是相互制约与相互促进的关系,一个是否具有完善、健康的公司治理环境对企业会计信息质量的保证扮演者举足轻重的作用。首先,本文在一定的理论基础上分析了公司治理与会计信息质量的相互之间的关系:一方面,不同的公司治理结构会对会计信息质量产生不一定的影响,完善的公司管理方法可能为公司所披露的信息质量的改善提供保证。;另一方面,会计信息质量会对公司治理效率产生一定的影响,良好的会计信息是公司治理有效的基本要求。其次从公司治理角度观察、分析我国目前会计信息质量不高的具体原因。最后从强化我国公司治理结构的角度,提出如何进一步加强会计信息质量的相关建议。
Corporate governance is an eternal topic that deserves our attention. As a perfect corporate governance structure is a guarantee of high-quality accounting information, optimizing corporate governance structure also opens up new ways to improve the quality of accounting information. The relationship between corporate governance and the quality of accounting information in enterprises is the relationship between mutual restraint and mutual promotion. Whether a perfect and healthy corporate governance environment plays an important role in ensuring the quality of accounting information in enterprises is very important. First of all, this paper analyzes the relationship between corporate governance and the quality of accounting information on the basis of a certain theory: on the one hand, different corporate governance structures will not necessarily affect the quality of accounting information, and the sound corporate governance methods may be Improve the quality of the information disclosed by the company to provide assurance. On the other hand, the quality of accounting information will have a certain impact on the efficiency of corporate governance. Good accounting information is the basic requirement of effective corporate governance. Second, from the perspective of corporate governance, analyze the specific reasons for the current low quality of accounting information in our country. Finally, from the perspective of strengthening the corporate governance structure in our country, we put forward some suggestions on how to further enhance the quality of accounting information.