摘要
随着资本市场的发展,会计信息质量问题越来越受到人们的关注。在现代企业制度下,公司治理结构的完善与否对企业会计信息的质量具有重要影响。本文在分析我国公司治理现状对会计信息质量影响的基础上,提出了相应的完善措施。
With the development of the capital market, the quality of the firm accounting information has been paid more and more attentions by the investors. Corporate governance has made an important effect on the accounting information in our country. Based on analyzing the current situation of the effect of corporate governance on the accounting information, the article puts forward some measures to perfectit.
出处
《吉林工程技术师范学院学报》
2009年第12期41-42,共2页
Journal of Jilin Engineering Normal University
关键词
公司治理
会计信息质量
现代企业制度
corporate governance
quality of accounting information
modem enterprises system