摘要
公司治理与会计信息披露都是现代企业制度的产物,存在天然的互动关系。在不同的制度背景下,已经形成相契合的体系模式。从发展前景看,公司治理的国际趋同与会计信息披露的国际趋同之间也存在着互动关系。但在二者之间互动关系的基础上,如何解释公司治理与财务信息舞弊之间的关系,并促进二者之间的良性互动则是值得思考的问题。
Both corporategovemance and accounting information disclosure are products of the institutions of modem enterprises. There are interaction between corporate governance and accounting information disclosure from the perspectives Of background in which they are devised and convergence. The paper analyzes the interaction between corporate governance and accountingin- formationdisclosure and puts for ward somenew thoughts On that Of China .
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2006年第1期45-49,共5页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
公司治理
会计信息披露
趋同
互动
Corporate Governance
Accounting Information Disclosure
Convergence
Interaction
