摘要
以公司治理结构与会计信息质量的相关性为出发点,分析出两者之间的密切联系,并将研究的视角聚焦在公司治理的内部结构上,来探究我国上市公司会计信息失真的内在原因,进而提出提高我国上市公司会计信息质量的建议。
With the correlation between corporate governance structure and accounting information quality as a starting point,the paper analyzes the close relationships between the two and focuses the research on the internal structure of corporate governance so as to explore the inner reasons of accounting information distortion of the listed companies in our country and put forward suggestions to improve the quality of accounting information of those companies.
出处
《淮海工学院学报（人文社会科学版）》
2015年第3期97-99,共3页
Journal of Huaihai Institute of Technology(Humanities & Social Sciences Edition)
关键词
公司治理结构
会计信息质量
会计信息失真
上市公司
股权结构
监督
corporate governance structure
accounting information quality
accounting information distortion
the listed company
ownership structure
supervision
