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我国目前存在的普遍的现象,就是会计信息质量出现了巨大的危机。会计信息质量与我国的市场秩序关系密切,当它出现问题时国家的秩序会出现混乱、无序。并且间接的影响国家的经济的进步与发展。所以,为了国家的现实因素,提高会计信息的质量成了当务之急。企业微观经济正常有序运行的基础是会计信息质量和企业的管理组织结构。公司的管理对会计信息的收集产生一定的影响;同样,公司高效有序的管理又对会计信息的生成提供了优质的基础保障。由此可见,公司治理与会计信息之间有着不可分割的关系。所以本文通过公司的股权结构、董事会特征与会计信息质量的关系以及激励约束机制对会计信息质量的影响三个方面影响进行分析,最后提出针对性建议。
The prevailing phenomenon in our country is the tremendous crisis in the quality of accounting information. The quality of accounting information is closely related to the market order in our country. When there is a problem, the order of the country will be chaotic and disorderly. And indirectly affect the country’s economic progress and development. Therefore, in order to the reality of the country, improving the quality of accounting information has become a top priority. The normal and orderly operation of the micro-economy of an enterprise is based on the quality of accounting information and the management organization of the enterprise. The management of the company has a certain impact on the collection of accounting information. Similarly, the efficient and orderly management of the company provides a good foundation for the generation of accounting information. Thus, there is an inseparable relationship between corporate governance and accounting information. Therefore, this article analyzes the impact of the ownership structure of the company, the relationship between the characteristics of the board of directors and the quality of accounting information and the impact of the incentive and restraint mechanism on the quality of accounting information, and finally puts forward the pertinent suggestions.