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在当前经济社会中要使公司业务正常运转,会计信息质量显得越来越重要。因为真实的会计信息可以使公司的相关各方了解其经营及财务的真实情况,从而做出正确决策,而会计信息失真,将严重误导决策层的决策及其他会计信息使用者业务的开展。在影响会计信息质量的诸多因素中,公司治理结构占有很大的比重。本文从公司治理结构缺陷对会计信息质量的影响入手,提出规避会计信息失实的相应措施。
In the current economy and society to make the normal operation of business, accounting information quality is more and more important. Because the real accounting information can make the relevant parties of the company understand the real situation of its operation and finance, so that the correct decision can be made. However, the distortion of accounting information will seriously mislead the decision makers and other users of accounting information. Among the many factors affecting the quality of accounting information, the corporate governance structure occupies a large proportion. This article starts with the influence of the defects of corporate governance structure on the quality of accounting information and puts forward corresponding measures to avoid the misrepresentation of accounting information.