论公司结构管理与会计信息质量

The Perfect Company Governs Improves the Accounting Information Quality

我国公司治理结构存在着内外部监督机制不健全,独立董事、内部审计、监事会未能真正发挥职能作用等缺陷,从而使外部审计的独立性难以保证。从完善公司治理入手提高会计信息质量的主要措施:一是完善公司内部治理,健全自我约束机制;二是完善公司外部治理结构,增强注册会计师的独立性和行业监管。

The soundness of corporate governance structure will not only directly affect the eompany＇s operating performance and sustainable development, also determines the quality of accounting information is good or bad. Our country company governs the structure existence the main flaw is- improve self- discipline mechanism, strengthen the management of internal auditing and accounting relative to the independence. Registered Accountants and the industry regulator to enhance the independence and strengthen the rule of law and to speed up the cultivation of professional managers market. Creating be severely punished according to law and improve manufacturing costs.