会计信息失真与公司治理结构

False accounting information and corporate governing structure

从会计信息失真的含义界定入手,分析了我国目前公司治理结构与会计信息失真之间的关系。从内部、外部治理结构两方面讨论了会计信息失真的影响因子,并提出了相应的治理对策。

This paper begins with the standardization of false accounting information, and analyzes the relation of our current corporate governing structure and false accounting information. It discusses the affect factor on both inner and outer governing structure, and gives the governing advice.