加强公司制衡机制建设 提高会计信息质量

Strengthening Construction of Corporates'Equilibrium Mechanism and Enhancing Quality of Accounting Information

我国公司治理存在许多先天缺陷,普遍存在制衡机制失衡现象,导致会计信息失真。要加强公司制衡机制建设,遏制会计造假现象,既要靠制衡,又要靠监管,制衡比监管更为有效。在法律上应当缩小违纪的范围,加大违法的范围,让会计造假分子无空子可钻。

There are lots of innate deficiencies in corporate governance of China. It seems to be extremely important to strengthen the construction of corporates＇ equilibrium mechanism. Questions like how to prevent accounting fraud from happening, which to rely on, system or supervision, which is more important, equilibrium or supervision, all need a serious answer.