上市公司法人治理结构缺陷及对会计信息的影响

The Drawback of Listed companies' Organization Structure and its Influence on Accounting Information

会计信息失真及其治理是一个“永恒的话题”,目前国内对于会计信息失真的现象讨论的较多,而从公司治理结构层面来探讨会计信息失真根本原因的较少。所以,本文从上市公司法人治理结构角度,分析我国公司治理存在的缺陷以及对会计信息的影响。

The false accounting information and its correction is a never-ending topic. People are now discussing much about the false information while less attention is paid to the causes of false information. From the perspective of a company organization structure, this paper is aimed at the drawback of listed companies' organization structure and its influence on accounting information.