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能够对企业会计系统产生影响的因素主要是独立审计和内部权力在配置上对公司外部、内部进行的治理。本文通过研究发现以下几点:首先,审计监督对公司内部的会计信息透明度有积极的影响作用,有效增强高管控制权会弱化外部审计,表明独立的审计治理功效在企业内部权力配置上会受到牵制;其次,想要提高公司会计的透明度首先要提高外部审计的质量,这说明在公司的治理上发挥监督作用的是独立的审计;最后,增强高管控制权力将直接导致公司的会计信息透明度降低,也就说明国企高管控制权起到的负面效应主要表现在信息的披露和决策上。
The factors that can affect the enterprise accounting system are mainly the governance of the independent auditing and internal power allocation to the outside and inside of the company. This thesis finds the following points: First, the audit supervision has a positive impact on the transparency of accounting information within the company, effectively enhance the control of senior executives will weaken the external audit, indicating that the independent audit of governance effectiveness in the internal power allocation will be affected Second, to improve the transparency of corporate accounting, we must first improve the quality of the external audit. This shows that the company plays a supervisory role in the audit of the independent audit. Finally, to enhance executive control will directly lead to the transparency of the company’s accounting information Reduce, also shows that the negative effects of the control of state-owned executives mainly in information disclosure and decision-making.