摘要
公司治理结构对会计信息质量具有直接的影响。我国上市公司内外治理结构存在的缺陷,是导致其会计信息失真的根本原因。我国上市公司会计信息失真的治理,必须以完善公司治理结构为突破口,具体包括重构股权结构,完善公司内部治理;强化董事会功能,赋予监事会实质上的监督权;加强代理人行为的市场约束机制,强化公司外部治理。
Corporation management construction influences directly the accounting information quality. The defects of our country's stock market corporations in it lead to the lack fidelity in accounting information. The management of lack fidelity in accounting information is the key to perfect corporation management construction, which includes reconstructing share construction, perfecting corporation inner management, reinforcing the function of board of directors, giving supervision board real supervision power, and strengthening restricting system for agents' behaviors and identifying corporation outer management.
出处
《华北水利水电学院学报（社会科学版）》
2004年第1期63-65,共3页
Journal of North China Institute of Water Conservancy and Hydroelectric Power(Social Sciences Edition)
