| 论公司治理与会计信息质量 |
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| 引用本文： | 郭春林.论公司治理与会计信息质量[J].信阳农业高等专科学校学报,2014(4):61-63. |
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| 作者姓名： | 郭春林 |
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| 作者单位： | 信阳农林学院财经系,河南信阳464000 |
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| 摘 要： | 我国会计信息失真与企业治理结构不完善,缺乏对管理层有效的监督和制约,严重的内部人控制有关。本文探讨了公司治理结构与会计信息质量的相互作用机理,提出应建立有效的公司治理结构,减少管理层对会计信息的操纵。
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| 关 键 词： | 公司治理 会计信息质量 |
Corporate Governance and Accounting Information Quality |
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| Institution: | GUO Chun - lin ( Dept. of Finance, Xinyang College of Agriculture and Forestry , Xinyang 464000, China) |
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| Abstract: | In China, a serious distortion of accounting i~ormation is due to the imperfection of governance strueture of government and enterprise, the lack of effective supervision and restriction on authority, and the serious insider control phenomenon. In this paper, the interaction mechanism of corporate governance structure and accounting information quality is discussed. In conclusion, we should es- tablish effective corporate governance, and reduce the authority manipulation of accounting information. |
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| Keywords: | corporate governance accounting information quality |
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