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公司的有效治理需要来自多方面的支持,高品质的财务会计信息是其中一项重要组成项目。对于公司的发展来说,精准的财务会计信息,能够反映公司的真实经济效益,还能够帮助管理者掌握公司当前的生产经营状况,同时起到监督约束高层管理者的效果,强化公司对高层管理人员以及财务整体的控制。鉴于财务会计信息的重要性,国家近年来颁布了多项财务会计相关的法律规定,以便通过规范的形式强化对会计的监管,运用更加科学、可靠的会计信息来治理并服务公司。本文首先通过对公司治理、会计信息的阐述进行基本概念论述;接着,通过财务会计信息的价值和角色扮演,说明财务会计信息在公司治理中的地位;然后,经由财务会计信息的披露将降低信息的不对称,以及财务会计信息作为一个重要的控制机制等方面,诠释财务会计信息的公司治理中真正发挥出来的作用。
The company’s effective governance needs from a wide range of support, high-quality financial accounting information is one of the important components. For the company’s development, accurate financial accounting information, can reflect the real economic benefits of the company, but also to help managers grasp the company’s current production and management status, at the same time play a supervisory role of top management, to strengthen the company’s management of senior management Personnel and financial control of the overall. In view of the importance of financial accounting information, the state has promulgated a number of financial accounting-related legal provisions in recent years in order to strengthen the regulation of accounting through standardized forms and use more scientific and reliable accounting information to govern and serve the Company. First of all, through the explanation of corporate governance and accounting information, the basic concepts are discussed; Secondly, the value of financial accounting information and role playing are used to illustrate the position of financial accounting information in corporate governance; secondly, the disclosure of financial accounting information will reduce the information As well as the financial accounting information as an important control mechanism and other aspects of the interpretation of financial accounting information truly play a part in corporate governance.