公司治理层面下的会计信息质量研究

On the Quality of Accounting Information Under Company Governance

会计系统作为一个信息系统始终要与所处的经济环境相适应、相协调,而公司治理制度是否健全、合理,直接影响着会计系统的信息质量,进而影响信息需求者的经济行为导致经济环境的变化。依据两者的相关性可以发现,完善的公司治理结构能保证高质量的会计信息。

Accounting being used as an information system always gets along with variety economic environment. But whether the environment of company management system is sound, reasonable directly affect the information quantity of the accounting system. For the more, it will influence the economic behavior of information demanders and make the economy environment change. According to the relativity basis between accounting system and company management system, we can discover, perfect company managing the construction can guarantee the high quantity of accounting information.