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对于会计信息质量来说,它直接受公司治理结构影响,而公司治理结构也会受到会计信息质量的制约,两者之间是相辅相成的关系,通常情况下公司治理结构越合理,会计信息质量也就越高,而会计信息质量越高,公司也做出的决策也就越准确,因此,有必要对会计信息质量与公司治理结构进行分析。
For the quality of accounting information, it is directly affected by the corporate governance structure, and corporate governance structure will be subject to accounting information quality constraints, the two are mutually reinforcing relationship, under normal circumstances the more reasonable corporate governance structure, accounting information quality The higher the quality of accounting information, the more accurate the company also makes decisions, therefore, it is necessary to analyze the quality of accounting information and corporate governance structure.