基于公司治理的中小企业会计信息质量改进研究

The Study of Improvement on Accounting Information Quality of Small and Medium-sized Enterprises based on Corporate Governance

论文首先简单介绍了公司治理理论的内容,然后分析了公司治理与会计信息质量之间的显著相关性,讨论了我国现阶段中小企业公司治理存在的问题及对会计信息质量的影响,最后从内、外部治理机制两方面分别提出了提高中小企业会计信息质量的对策,认为企业内部需要建立有效履行各个职能的运行机制,同时还需要政府、银行、社会中介和媒体等对外部治理发挥作用。

This paper simply introduces the corporate governance theory at first,and then analyzes the significant correlation between corporate governance and accounting information quality,discusses the problems in Small and Middle-sized enterprises＇ corporate governance and the impacts on the accounting information quality,and then gives some countermeasures on how to improve accounting information quality from internal and external governance mechanism in the end.The author believes that it is necessary to set up effective implementation of all functions＇ operating mechanism,and government,bank,social media and so on are required to play a role in external governance at the same time.