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世纪之交在美国发生的安然、世通公司等上市公司财务丑闻案,令人意识到了会计信息对公司治理的重要性,引起了国内外、社会各界的普遍关注。会计信息失真影响了资本市场资源配置的秩序和效率,损害了中小投资者的利益,严重影响着市场经济的健康发展。因此,本文通过对公司治理与会计信息质量的一般性分析,并解释产生会计信息质量失真的主要原因,来提出其相应的改善措施来提高会计信息的质量。
The financial scandal of listed companies like Enron and WorldCom in the United States at the turn of the century brought people aware of the importance of accounting information to corporate governance and aroused widespread concern at home and abroad and from all walks of life. The distortion of accounting information has affected the order and efficiency of resource allocation in capital markets, undermined the interests of small and medium-sized investors and seriously affected the healthy development of market economy. Therefore, through the general analysis of the corporate governance and the quality of accounting information and the explanation of the main causes of the distortion of accounting information, this paper proposes corresponding improvement measures to improve the quality of accounting information.