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会计信息质量一直以来都是会计领域研究关注的重点。目前我国会计信息质量存在不真实、不及时、不相关等问题,对其进行研究具有一定意义。该论文研究了我国上市公司治理结构对会计信息质量的影响,分别讨论了股权结构、董事会、监事会、经理层对会计信息质量的不同影响,并提出了相应的解决对策:优化股权结构,增强董事会的独立性,有效发挥监事会职能,完善经理层激励机制和约束机制等,对提高会计信息质量有一定借鉴意义。
The quality of accounting information has always been the focus of research in accounting field. At present, the quality of accounting information in our country is not realistic, not timely, irrelevant and so on, and its research is of some significance. This paper studies the influence of the governance structure of listed companies on the quality of accounting information, discusses the different influences of the ownership structure, the board of directors, the board of supervisors and the manager on the quality of accounting information, and puts forward corresponding solutions: optimizing the ownership structure and enhancing the board of directors The independence of the board of supervisors, effectively giving play to the functions of board of supervisors and perfecting the incentive and restraint mechanisms at the level of managers, which have some reference to improve the quality of accounting information.