上市公司会计信息披露与公司治理结构

The Disclosure of Accounting Information And Company's Administration Structure of Listed Company

本文分析了上市公司会计信息披露与公司治理结构的内在关系。会计信息的披露是解决会计信息需求者与提供者之间信息不对称的重要机制,高质量的会计信息披露制约作用,对公司治理意义重大。完善的公司治理结构是高质量会计信息的保障,指出公司治理问题是会计信息虚假披露的深层次原因,并提出了健全和完善公司治理的途径,以使会计信息披露质量得以提高。

This text analyses the inherent relation of the disclosure of accounting information and company＇s administration structure of listed company： the disclosure of accounting information is the important mechanisms to solve the information asymmetry between the demanders and providers of information, the restriction function of the disclosure of accounting information of high quality means great to company＇s administration, the perfect company administration structure is the guarantee of the accounting information of the high quality, and points out that company＇s administration is the profound reason to reveal of the false disclose of accounting information, and puts forward the way to perfect the company＇s administration which the quality of the disclose of announcing information can be made to improve.