会计信息质量与公司治理结构的关系研究.docVIP

会计信息质量与公司结构治理的问题研究 ［ ］会计信息系统作为企业管理系统的一部分又受到公司内部制度环境的深刻影响，同 公司的治理结构密不可分。会计信息质量的高低源G公司的治理行为，同时公司治理结构的 完善程度制约着会计信息质量。因此，会计信息质量的高低取决于公司治理行为的冇效性， 公司治理结构的完善程度在一定程度上决定着会计信息质量。有效的公司治理，不仅能通过 协调公司与所有和关利益者之问的关系，还可以提高企业的效率，并且不仅仅通过披露的财 务指标来评价公司的高层管理者，形成完善的激励机制，更可以向公句的高层管理者提供高 质量的会计信息，依据高质量的会计信息，以做出科学的决策。 ［关键字］会计信息质量公司治理结构决策 Quality of counting information and company fathering [Abstract] As a part of management system of the accounting information system and environmental system is deeply influenced by the internal governance structure, is inseparable with the company’s. Governance the quality of accounting information from the company, and improve the degree of corporate governance structure restricts the quality of accounting information. Therefore, the effectiveness of the quality of accounting information depends on the level of corporate governance, sound corporate governance structure determines the quality of accounting information in a certain extent. Effective corporate governance， not only through the relationship between coordinate with all stakeholders，but also can improve the efficiency of the enterprise，and not only through the financial indicators to evaluate the disclosure of the company’s senior managers, forming a perfect incentive mechanism, but also to the top management of the corporation to provide high quality accounting information, on the basis of high the quality of accounting information, to make a scientific decision. [Key word] Accounting information Quality Corporate governance Structure 目录 TOC \o 1-5 \h \z 1绪?论 4 HYPERLINK \l bookmark4 \o Current Document \h 1.1研究的背景 4 HYPERLINK \l bookmark5 \o Current Document \h 1.2研究的目的 4 HYPERLINK \l bookmark6 \o Current Document \h 1.3研究的内容 4 1.4文献综述 5 HYPERLINK \l bookmark7 \o Current Document \h 2公司治理与会计信息质量两者之间的相互关系 6 HYPERLINK \l bookmark8 \o Current Document \h 2.1宥效的公司治理是提供高质量的会计信息的环境保护。 7 HYPERLINK \l bookmark9 \o Current Document \h 2.2高质量的会计信息是公句治理的基石 7 HYPERLINK \l bookmark10 \o Current Docum