论财务会计信息在公司治理中的作用

The Role of Financial Accounting Information in Corporate Governance

财务会计信息对于公司治理具有重要意义。高质量的会计信息可以降低管理层与外部人之间的信息不对称,从而有助于解决逆向选择和道德风险问题;信息披露自身可以对管理层形成有效的约束,促使管理层强化受托责任,并可以为相关主体提供治理所需信息,从而加强外部人对管理层的监督和制约;通过降低对其他高成本治理机制的需求,高质量的会计信息还可以有效地降低公司治理的整体成本,提高治理效率。因此,财务会计信息是实现公司治理目标、保护投资者利益的重要工具。我国应当不断地完善会计准则,并加强会计监管,以提高会计信息质量,更好地为公司治理服务。

Financial accounting information plays important roles in corporate governance. High quality financial accounting information could decrease the information asymmetry between insiders and outsiders and facilitate the resolving of adverse selection and moral hazard problems; Financial accounting information also plays roles as a corporate governance mechanism and which can provide stakeholders relevant information needed to governance the management; which also can decrease integrated cost and increase efficiency of corporate governance by reducing the demand of other costly governance mechanisms. So, it＇s vital to achieve the objective of corporate governance： We should improve the quality of accounting standards and strengthen accounting oversight to improve with the objective the quality of accounting information.