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高质量的会计信息可以对公司治理结构带来积极的影响,而低质量的会计信息不仅影响公司治理结构,而且还对各投资者做出决策引起不良的影响,损害各股东的权益。要想实现企业利润最大化,不仅要协调好各股东的权益关系,完善公司治理结构,而且要提高会计信息质量,为决策者作出正确的决策提供必要的前提。由于会计信息失真普遍存在,董事会和监事会独立性不强等,本文研究的主要目的是为了改善这种状况,从而提高会计信息质量,完善公司治理结构,提供更有效的会计信息,使会计信息使用者做出正确的决策。
High-quality accounting information can bring positive influence to the corporate governance structure. Low-quality accounting information not only affects the corporate governance structure, but also causes bad decisions to be made by various investors, and damages the rights and interests of all shareholders. To realize the maximization of corporate profits, it is necessary not only to coordinate the stakeholders’ rights and interests, improve the corporate governance structure, but also to improve the quality of accounting information, and to provide the necessary prerequisites for decision makers to make correct decisions. Due to the prevalence of accounting information distortion and the independency of the board of directors and the supervisory board, the main purpose of this paper is to improve this situation, thereby improving the quality of accounting information, improving corporate governance structure, providing more effective accounting information, and making use of accounting information. Make the right decision.