摘要
公司治理涉及公司各利益相关者责权利上的划分和相互制衡,而会计信息在公司治理结构中扮演着重要的角色。本文从内部治理结构和外部治理结构两方面论述了公司治理与会计信息质量的相关性,并提出了完善公司治理结构、提高会计信息质量的几种措施。
Corporation governance involves the balance of the responsibility, privilege and benefit of the stakeholders. Accounting information plays an important role in the corporation governance. The paper discusses the relationship between the corporation governance and accounting information from the internal and external governance structure. It also puts forward some measures of constantly perfecting corporation governance structure and improving the qualities of accounting information.
出处
《兰州商学院学报》
2004年第4期86-89,共4页
Journal of Lanzhou Commercial College
关键词
公司治理
会计信息
内部控制
corporation governance
accounting information
internal control
