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会计信息质量在公司治理中发挥着重要的作用,是提升公司在资本市场上竞争力的基础。良好的会计信息披露能够将企业内部的财务问题反映出来,当企业在重大决策制定时能够提供依据。反过来,公司治理结构被优化的同时也能够提升会计信息质量。会计信息质量公司治理结构之间的联系比较密切,基于此,本文将对针对二者之间的问题进行详细研究。
The quality of accounting information plays an important role in corporate governance and is the basis for enhancing the competitiveness of a company in the capital market. Good accounting information disclosure can reflect the internal financial problems of the enterprise, and can provide the basis for the enterprises to formulate major decisions. In turn, the corporate governance structure is optimized while also improving the quality of accounting information. The quality of accounting information is closely related to corporate governance structure. Based on this, this article will conduct a detailed study on the problems between the two.