会计信息失真与公司治理结构

会计信息质量问题是当今世界各国十分关注、且仍未得到有效解决的难题。我国的会计信息失真在很大程度上与治理结构不完善有关。本文从外部、内部治理结构两方面分析了会计信息失真的影响因素,并提出了相应的改进措施。

The problem of accounting information distortion has received close attention from the international community and still remains to be solved. The accounting information distortion is related to the corporate governance to a large extent. The paper analyzes the deficiencies of corporate governance of listed companies in China and the corresponding effects on the quality of accounting information, There are advices and measures to improve corporate governance at the end.