公司治理结构与会计政策选择

Structure of Company Treatment and the Choice of Accounting Policies

公司治理结构是产生会计政策选择的内在动因,公司内部和外部治理结构是影响会计政策选择的重要因素。根据我国公司治理结构的特点,我国公司会计政策选择当务之急是完善公司治理结构,规范会计政策选择,从而有效提高会计信息质量。

Structure of company treatment is the internal agent for bringing forth the choice of accounting policies, and the structure of both internal and external treatment serves as the significant factor to impact the selection of accounting policies. In view of the features the structure of company t^eatment has, the most imminent thing for the choice of accounting policies in the Chinese companies is to consummate the structure of company treatment, and thus to promote the quality of accounting information.