公司治理与会计信息披露的互动关系

The Interaction between the Company Management and the Disclosure of Accounting Information

资源配置是特定决策的结果,而经济的决策依赖于给定的信息。会计披露作为决策的重要信息来源,其披露质量对信息使用者决策的影响无疑是至关重要的。由于会计披露所具有的经济后果特征,致使作为披露主体的公司势必在披露的质和量上有所选择。因此要提高会计信息披露质量首先要解决公司治理的问题,完善的公司治理机制将净化会计信息的披露环境。反之,有效的会计信息披露为加强公司治理的决策提供了坚实的保障。研究此二者的互动关系,为实践中完善公司治理,保障会计信息披露质量具有一定的现实意义。

The resource allocation is the result of a specific decision, while the economic decision depends on the given information. The quality of accounting information disclosure, which is an important source of information in decision, plays an important role in the decision by information users. Since accounting disclosure has the characteristics of the economic consequences, companies as the subjects of disclosure are bound to have a choice on tits quality and quantity. Therefore, the improvement of the quality of the disclosure of accounting information first relies on solving the problems of company management. The improved system of company management will help improve the disclosure environment of accounting information. On the other hand, the effective disclosure of accounting informa- tion provides a solid guarantee for perfecting the decision - making of company management. The study of their mutual interaction has some practical significance for improving company management in practice and ensuring the quality of accounting information disclosure.