国有企业公司治理结构与会计信息质量

Structure of Improving State-owned Enterprises and Companies and Quality of Accounting Information

国有企业改革中存在着公司治理结构方面的缺陷。内部人控制企业,监管机制失效,内部控制制度失衡必然导致企业会计信息质量低下,会计信息供求不对称,国家所有者的利益无法得到保证。建议加快国有企业改革步伐,优化国有股股权结构,建立独立董事制度,并进一步完善内控制度和监管制度,从而不断改善国有企业公司治理结构,为提高会计信息质量创造良好的外部环境。

In the reform of state-owned enterprises, there exists the defect in the structure of company improvement. The fact that internal personnel control enterprises, supervising mechanism lose effectiveness, and internal controlling system lose balance inevitably leads to the low quality of accounting infor- marion of the enterprises, the asymmetry of the demand and supply of accounting information, and the inability to guarantee the interests of state owners. This paper suggests accelerating the reform of stateowned enterprises, optimizing equity structure of the state-owned stocks, establishing independent directorate system, and further perfecting internal controlling system and supervising system so as to improve the management structure of state-owned enterprises and to create external environment for the improvement of accounting information.