公司治理结构视野下的上市公司会计信息治理

The Accounting Information Administration of the Listed Companies in the Company Administration Construction

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。

The Company Administration Construction has a direct effect on the accounting information quality. The flaws in the inside and outside administration in our country's listed companies lead to the loss of accounting information, which can be dealt with by improving the company administration construction. It has the following steps: to reconstruct stock right construction to improve the inside companies administration; to strengthen the function of the board by giving it more powerful supervision; to reinforce the market restriction system of the Agent Behavior to strengthen the outside company administration.