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本文从外部董事制度与会计信息质量的关系出发,进行了外部董事制度对会计信息质量的影响分析,着重阐述了外部董事制度在保障会计信息质量过程中所起的作用;还从外部董事角度对会计信息披露失真的原因进行分析得出:信息不对称,会计政策的可选择性,外在监督机制不力,会计法规系统不健全等对会计信息披露产生重大影响;并根据我国的实际情况,对如何解决这些问题提出了个人的一些看法。
Based on the relationship between the external director system and the quality of accounting information, this paper analyzes the influence of the external director system on the quality of accounting information, and emphatically expounds the role of external director system in ensuring the quality of accounting information. The analysis of the reasons for the distortion of accounting information disclosure shows that the asymmetric information, the selectiveness of accounting policies, the weak external monitoring mechanism and the imperfect accounting rules and regulations have a significant impact on the disclosure of accounting information. According to the actual situation in our country, How to solve these problems raised some personal views.