从公司治理结构看上市公司信息失真问题

Information distortion of listed companies from viewpoint of corporate governance structure

为提高会计信息的透明度,促进资本市场的有效运作,从公司治理结构与会计信息失真的关系入手,探讨会计信息失真的原因,从公司治理结构方面分析其存在的缺陷,并提出改善公司治理结构、确保会计信息真实性的建议。

To increase the transparency of accounting information and make the capital market well functioned, the paper intro-duced the relationship between corporate governance structure and distorted accounting information and stated several reasons of aecounting information distortion. Furthermore, it analyzed the shortcomings of Chinese corporation governance and proposed methods that could not only improve the governance struc-ture but also insure the trueness of accounting information.