会计信息质量与公司治理

Quality of Accounting Information and Company Governing

在公司治理中,会计作为一个信息系统为企业相关各方提供决策所需信息。会计信息与公司治理有双向互动的关系,高质量的会计信息是内外部治理机制有效运行的基础,规范有效的公司治理是高质量会计信息的环境保证。

In the company governing,accounting,as an information system,provides decision-making informa- tion for related sections of the enterprise. Accounting information and company governing have the bi-directional interaction relations. Good accounting information is the foundation for the efficient run of governing in interior and exterior mechanism. Canonical and effective company governing is the environmental guarantee for good account- ing information.