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会计稳健性是指会计人员在进行财务处理的时候对收入和资产的计量应当保持谨慎的态度,而对风险以及潜在的损失要有充分的估计,会计稳健性是我国对会计信息质量要求的一条重要原则。公司治理是一套解决代理问题的制度安排,而代理问题则是由公司内部人和外部人利益冲突所引发的。公司治理的基础理论包括契约理论、委托代理理论以及信息不对称理论。会计稳健性有助于公司治理功能的有效发挥,能够有效的强化契约的效率,提升企业的价值。本文对会计稳健性与公司治理的关系进行论述,以便于对着对其有更深的理解。
Accounting conservatism means that accounting personnel should be cautious about the measurement of income and assets when conducting financial treatment, and have a sufficient estimate of risks and potential losses. Accounting conservatism is a requirement of the quality of accounting information in our country Important principle Corporate governance is a set of institutional arrangements to solve the agency problem, while the agency problem is caused by the conflicts of interest between insiders and outsiders. The basic theory of corporate governance includes contract theory, principal-agent theory and information asymmetry theory. Accounting conservatism helps the effective functioning of corporate governance, can effectively enhance the efficiency of the contract, enhance the value of the enterprise. This article discusses the relationship between accounting conservatism and corporate governance in order to have a deeper understanding of it.