上市公司治理结构缺陷对会计信息质量的影响——兼评由出资者聘任会计人员

The Effect of the Listing Corporation's Regulation Structure Defect on the quality of the Accounting Information

本文以上市公司治理结构与财务会计的联系为切入点 ,从不同国家上市公司治理结构的对比分析中 ,说明我国上市公司股权结构中 ,国有股主体缺位等三大弊病以及证卷市场不健全 ,使股东缺乏对经理的直接或间接的监督和约束 ,从而使会计信息的操纵者不仅得不到应有的惩罚 ,相反还获得收益。由此说明 ,上市公司治理结构的缺陷是影响会计信息质量的重要原因。

This article is by listed company govern construction contacting with Financial accounting as incised point and from antithesis and analysis of different Country listed company govern construction,it state that main body of national stockholder absence and so on in listed company stock power comstruction of our country,the stockholder don't supervise and restrict manager by direct control or indirect control.So manager control accounting information to not only don't be punished,but also have good points.Thereout,imperfection of listed company govern construction is a important reason of influence accounting information quality.