上市公司治理及其对会计信息质量的影响研究

Corporate Governance of Listed Companies and the Impact to Accounting Information Quality

公司治理机制与会计信息质量两者密不可分、相互影响。公司治理机制能否有效运行取决于会计信息质量的高低,会计信息的有效性保证了公司治理机构的有效运行。会计信息质量被许多因素所牵制,但其根本原因在于公司治理结构存在问题。上市公司应对股权结构进行改革,充分发挥各层股东对公司经营层的监督作用;加强董事会功能,保证董事会的独立性,,增加独立董事在公司的比重,加强董事会的战略管理能力和责任范围;改进股东大会投票表决制度,促进股权改革的多元化,避免大股东全权控制的现象,扩大被选举对象范围,完善实施细则,保障累积投票制度的能够贯彻落实;加强监事会建设,明确监事会的权利义务,将监事会与独立董事的权利范围合理划分。

Corporate governance mechanism and the quality of accounting information closely relate to and affect each other. The sound operation of governance mechanism relies on the quality of accounting information; while the effectiveness of accounting information guarantees the effective running of governance mechanism. Accounting information is affected by many factors; however, the primary factor is the corporate governance structure. Public listed companies should reform the steckholding structure to have stock holders at all levels supervise the management layer. They should enhance the function and safeguard the independence of the board of directors, increase the proportion of independent directors, and strengthen the strategic management capacity and the scope of liability of the board of directors. They should improve the voting system for a stockholder＇s meeting; accelerate the reform of diversified stockholding, avoiding the full control of major stockholders; extend the range of candidates; perfect the enforcement regulation to make sure the thorough practice of an accumulative voting system. In addition, the companies should intensify the building of the board of supervisors with a clear definition of supervisor responsibility and divide the rights range between the board of supervisors and independent directors in reasonable terms.