独立董事方案与会计信息失真的治理.docVIP

独立董事制度与会计信息失真的治理 秦春红 (西部矿业集团有限公司 810001) 摘要：公司治理与会计信息质量存在着内在的联系，对于会计信息失真的治理需要公司治理结构的改善。本文首先分析了上市公司会计信息失真的根本原因是公司治理结构的缺陷，进而论证了独立董事制度在控制会计信息质量方面发挥的积极作用。 关键词：上市公司；会计信息失真；公司治理；独立董事 Abstract：The corporative governance is related with the quality of accounting information. To cope with the accounting information distortion, the structure of the corporative governance needs to be improved. Firstly, the paper analyses the basic reason of the listed companies抋ccounting information distortion, which is the drawbacks of the structure of corporative governance, then it demonstrates that the system of inde