摘要
公司治理结构对会计信息质量具有决定性的作用,一个适应于市场经济的公司治理结构,通常可以通过健全的管理与控制、正确的引导和激励,减少会计信息失真发生的可能性,提升会计信息质量。反之,不适应市场经济的公司治理结构将诱发会计信息失真,导致会计信息质量下降。
Corporate governance structure has a decisive effect on accounting information quality. The corporate governance structure adaptive to the market economy, usually through sound management and control and right guide and incentive, can reduce the possibility of accounting information distortion occurrence and upgrade accounting information quality. On the contrary, the corporate governance structure that can not adapt to the market economy may induce the accounting information distortion, reducing the quality of accounting information.
出处
《长沙航空职业技术学院学报》
2013年第4期66-69,共4页
Journal of Changsha Aeronautical Vocational and Technical College
关键词
公司治理结构
会计信息质量
联动分析
corporate governance structure
the quality of accounting information
linkage analysis
