浅析公司治理结构与审计质量

Analysis of Corporate Governance Structure and Audit Quality

一个有效运行的资本市场必须以会计信息的真实、可靠为基础,而会计信息的质量如何,则与计监督和公司治理结构密切相关。会计、审计和公司治理构成了资本市场上信息流中最为重要的三大因素然而,从美国安然事件,到日本奥林巴斯会计造假,再到中国的银广厦、蓝田股份造假案及近年的柳州两面公司造假事件,这些国内外的会计造假、审计失败案件,再三地表明这三方面的因素都需要进行实质性改进本文从公司治理结构与审计质量的关系入手,对如何提高审计质量作了一些分析和研究。

A functioning capital market must be based on truthful and reliable accounting information. How the quality of accounting information, auditing and corporate governance, constitute the three most important flow of information on the capital market. However, from the U.S. Enron accounting fraud to Japan’s Olympus, to China Yinguangxia Lam shares fraud case and in recent years, Liuzhou nitidum fraud case, the accounting of these domestic and foreign madefalse audit failure cases, repeated that these three factors need to be a substantial improvement. In this paper, the relationship between corporate governance and audit quality start to do some analysis and research on how to improve audit quality.