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公司治理结构是会计信息披露质量的制度保障,提高会计信息披露的透明度,完善公司治理结构成为必然。近年来我国上市公司频繁发生虚假陈述和信息披露违法违规事件,与我国上市公司都不同程度地存在着治理结构方面的问题直接相关。本文分析了我国公司治理结构的现状,并从公司治理角度就如何构建会计信息披露质量的保障机制提供了相关的建议。
The corporate governance structure is the system guarantee of the quality of accounting information disclosure. It is inevitable to improve the transparency of accounting information disclosure and improve the corporate governance structure. In recent years, the listed companies in our country have frequent infringements of false statements and information disclosure, which are directly related to the problems of the governance structure in our country to some extent. This paper analyzes the status quo of corporate governance in our country and provides relevant suggestions on how to construct a guarantee mechanism of accounting information disclosure from the perspective of corporate governance.