公司治理结构与会计信息披露

Corporate Governance Structure and Accounting Information Disclosure

本文运用代理契约理论和信息学理论,从理论上来分析公司治理结构与会计信息披露的内在逻辑关系。结合分析对健全和完善我国的上市公司治理结构,改善会计信息披露的环境提出了自己的建议。

This paper,theoretically,analyses the internal logic relationship between corporate governance structure and accounting information disclosure by using contracting agent theory and information economical theory.There is an interaction relationship of mutual restriction and promotion between first-rate quality accounting information and corporate governance structure.And this paper makes a suggestion how to consummate governance structure of public company and improve condition of accounting information disclosure.