改善会计信息质量须从完善公司治理结构入手

Improving a Company's Managerial Structure:The First Step to Improve Accounting Information Quality

会计信息与公司治理结构之间有着密不可分的内在关系,高质量的会计信息必须以完善的公司治理结构为基础。而我国现阶段公司治理结构的诸多弊端正是会计信息失真的根源。只有从治理弊端入手,才能从根本上提高会计信息的质量。

There is an interwoven inner relationship between the accounting information and a company＇s managerial structure, and high-quality accounting information must be based on a company＇s excellent managerial structure; while the numerous malpractices in the managerial structure of the companies in China at the present stage are the very sources of the accounting information distortion. Only by starting from tackling the malpractices can the accounting information quality be improved radically.