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会计信息与公司治理从关于公司治理信息披露的要求来看,企业应提供的信息可分为三部分内容,即:财务会计信息、审计信息和非财务会计信息,其中财务会计信息被列为世界各国公司治理信息披露的重点,它主要用来评价公司的获利能力和经营状况及预测未来的经营前景,是解决会计信息使用者与提供者之间信息不对称问题的主要方式,其质量的高低直接决定着资本市场的有效程度和社会资源的配置效率。
Accounting information and corporate governance From the perspective of corporate governance information disclosure requirements, the information that an enterprise should provide can be divided into three parts, namely: financial accounting information, audit information and non-financial accounting information, among which financial accounting information is listed as the world The focus of corporate governance information disclosure in various countries, which is mainly used to evaluate the company’s profitability and operating conditions and to predict future business prospects, is the main way to solve information asymmetry between accounting information users and providers, its quality The level directly determines the effective level of the capital market and the efficiency of the allocation of social resources.