改善公司治理结构 提高会计信息质量

Improve the Corporate Governance Structure,Enhance theAccounting Information Quality

公司治理结构是影响会计信息质量的最为深层的内在因素。为了提高公司管理效益,保证公司各利害相关者的正当权益,公司应该积极推进股权多元化,构建合理的激励机制,完善内部控制制度,诚心聘请独立董事,社会也应该大力培育经理人市场和资本市场,完善外部监督机制等等,从根本上杜绝失真的会计信息,保证会计信息的高质量。

Corporate governance structure is the most profound internal factor that affects the quality of accounting information. In order to improve the performance of the corporate management and assure the legitimate rights of a company＇s relevant stakeholders, it should actively promote equity diversification, construct a reasonable incentive mechanism, improve its internal control system and sincerely recruit independent directors. The community should also strive to foster a manager market and the capital market, improve the external supervision mechanisms and so on, so as to eliminate fundamentally the distortion of accounting information, and ensure the quality of accounting information.