公司治理结构与会计信息质量

The Control Structure of Enterprise and Accounting Information

公司治理结构是指用来协调现代公司制度下公司内部不同利益相关者之间的利益和行为的一系列法律、文化、习惯和制度的统称。完善的公司治理结构对会计信息披露的影响有积极作用。然而,当前我国公司治理结构的缺陷严重影响着我国上市公司会计信息披露质量。

The control structure of enterprise is used to coordinate the interest and behavior between different parties at interest. It is a series of law culture custom and system. The perfect control structure is positive to the accounting information disclosure. However,The defect of control structure in our enterprise influnce the quality of the accounting information behavenly in our listed companies now.