摘要
完善的公司治理结构对于防范会计信息失真,提高会计信息质量有着重大意义。本文从公司治理角度出发,剖析了我国公司治理结构缺陷所引发的会计信息失真问题,并就如何完善我国公司治理结构,提高会计信息质量提出了相关建议。
It is ve ry important for th e perfect corporate governance stru ctures to prevent the dist orted accounting in formation.From the point of corpora te gover-nance,the pa per analyzes the proble m of the distorted accounting inform ation re-sulting f rom the incomplete corpora te governance structures,and then p ut forward relat ed suggestion on how to perfect the corporate governance structure s and improve the qualities of accounting informa tion in our country.
出处
《武汉市经济管理干部学院学报》
2005年第1期37-40,共4页
Journal of Wuhan Economic Administration Cadre's College
关键词
公司治理结构
会计信息质量
中国
上市公司
会计造假
关联交易
the corpora te governance structure,the quality of accountin g infor-mation,internal corp orate governance,external corporate governance
