公司治理与会计信息质量相关性研究

Research on the Relation Between Corporation Administration and Accounting Information Quality

会计信息系统为公司治理提供了重要的信息来源,降低了信息不对称,从而使公司治理能够有效运作;同时,公司治理通过一套制度安排来保证会计信息质量,其完善程度制约着会计信息质量.完善公司治理与提高会计信息是密切相关、相互影响的,只有将两者有机地结合起来考虑,才能解决我国会计信息市场上存在的种种问题.

Accounting information system can provide with important information for corporations administration, it lowers information unsymmetry and it lets corporation administration to be more efficient. At same time, corporations administration can ensure accounting information quality by a series of system,the degree of corporations administration perfection can restrict accounting information quality. Perfect corporations administration closely in our market gets in touch with promoting accounting information. We have to corsider of them together so as to solve all kinds accounting information problems.