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随着近年来的会计舞弊案件时有发生,会计信息质量也日益成为理论界关注的热点,其中公司治理对于会计信息质量有着至关重要的影响。高质量的会计信息可以有效提高资本市场和社会的资源配置效率,进而使着资源朝着更有效率的方向流动。会计信息的高质量与持续有效的公司治理是离不开的,要从根本上解决会计信息失真问题,不仅要完善相关法律法规,提升会计人员的业务素养外,还应当构建持续有效的公司治理,降低会计信息披露者对会计信息的恶意操纵。本文从完善公司治理的角度探讨提高会计信息质量。
With the frequent occurrence of accounting frauds in recent years, the quality of accounting information is increasingly becoming a hot topic in the theoretical circles. Corporate governance plays an important role in the quality of accounting information. High-quality accounting information can effectively improve the efficiency of resource allocation in capital markets and society, thereby enabling resources to flow in a more efficient direction. The high quality of accounting information and continuous and effective corporate governance are inseparable from the fundamental solution to the problem of accounting information distortion, not only to improve the relevant laws and regulations, to enhance the professional accomplishment of accountants, but also should build sustainable corporate governance , To reduce the malicious manipulation of accounting information by accounting information disclosure. This article discusses how to improve the quality of accounting information from the perspective of perfecting corporate governance.