论文部分内容阅读
本文对股权激励、内部控制与会计稳健性三者之间的关系进行了分析,重点分析了内部控制对会计稳健性的影响,分析了股权激励对内部控制及会计稳健性两方面的调控作用。对于理顺三者关系,明确三者之间相互作用,具有积极的借鉴意义。作为企业领导者必须要能认真研究三者之间的相互关系,能够通过有效措施,规避风险,才能真正实现企业的健康快速的发展。
This paper analyzes the relationship between equity incentive, internal control and accounting conservatism, analyzes the impact of internal control on accounting conservatism, and analyzes the regulatory effect of equity incentive on internal control and accounting conservatism. It has a positive reference for straightening out the relationship between the three and clarifying the interaction among the three. As business leaders must be able to seriously study the relationship between the three, through effective measures to avoid risks in order to truly achieve the healthy and rapid development of enterprises.