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公司治理与会计信息披露都是现代企业制度的产物,它们相互制约、相互促进的,存在着天然的互动关系。公司治理的完善程度直接影响着上市公司的会计信息披露质量,也影响着证券市场的健康发展;同时高质量的会计信息披露可以使公司内外治理机制作用得以有效发挥。大量研究表明信息披露是公司治理的决定性因素之一,而公司治理又直接影响着信息披露的质量。
Both corporate governance and accounting information disclosure are the products of the modern enterprise system. They restrict each other and promote each other, and there are natural interactions. The perfection of corporate governance directly affects the quality of accounting information disclosure of listed companies and also affects the healthy development of securities market. At the same time, high-quality accounting information disclosure can effectively play the role of corporate governance mechanism both inside and outside the company. Numerous studies show that information disclosure is one of the decisive factors in corporate governance, and corporate governance has a direct impact on the quality of information disclosure.