完善上市公司内部治理结构 提高会计信息质量

Improving the quality of accounting information of listed companies

分析了会计信息与上市公司内部治理结构的内在关系,认为要提高上市公司的会计信息质量,应当充分考虑公司内部的利益协调、机构设置和权利的相互制衡,并提出了完善我国上市公司内部治理结构模式的设想。

The internal relationship between accounting information and the internal governance structure (IGS) of listed companies is analyzed. To improve the quality of accounting information of listed companies, the interest coordination, organization establishment and power balance within a company should be taken into full consideration. The improving of the IGS mode of listed companies is conceived.