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随着市场经济的不断完善,CFO的地位开始从战略的角度全面参与公司管理,成为CEO的真正决策伙伴。作为公司的两大关键性人物,CFO与CEO任职期间的交错直接影响着公司的盈余管理水平,同时也影响到公司对外公布的会计信息质量。本文的研究发现丰富了高层梯队理论,盈余管理和会计信息质量等相关领域的文献;同时,对于如何提高公司的会计信息质量,以及CEO与CFO任命等人力资源管理决策方面也有重要的启示意义。
With the constant improvement of the market economy, the position of the CFO began to fully participate in the management of the company from a strategic point of view and become the real decision-making partner of the CEO. As the two key figures of the company, the interposition of CFO and CEO directly affects the company’s earnings management level, and also affects the quality of the accounting information released by the company. The research in this paper has enriched the literature of echelon, earnings management and accounting information quality and other related fields. At the same time, it also has important enlightenment on how to improve the quality of accounting information of the company, and the decision-making of CEO and CFO and other human resources management.