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我国会计信息失真严重,很大程度上不是由于会计本身的原因,而更主要是与我国企业治理不完善,缺乏对管理当局有效的监督和制约、造成严重的内部人控制现象严重有关。本文对公司治理结构与会计信息质量的相互作用机理进行探讨,并结合我国转轨经济的特点进行分析,分析得出应当建立有效的公司治理,减少管理当局对会计信息的操纵。
The serious distortion of accounting information in our country is not due largely to the reasons of accounting itself, but mainly because of the imperfect corporate governance in our country, the lack of effective supervision and restriction on management authority and the serious internal control. This paper discusses the interaction mechanism between corporate governance structure and accounting information quality, and analyzes the characteristics of the transitional economy in our country. It is concluded that effective corporate governance should be established to reduce the manipulation of accounting information by the regulatory authorities.