公司治理与会计信息质量的提升

On the Improvement of Corporate Governance and the Quality of Accounting Information

会计信息与公司治理有着紧密联系,持续有效的公司治理保证了会计信息的真实、及时、准确和完整,高质量的会计信息又促进公司治理的良好发展。通过分析会计信息质量与公司治理的关系,从股权结构、董事会制度、监事会职能、激励机制、外部市场、政府、注册会计师等方面剖析了目前公司内外部治理缺陷及对会计信息质量的影响,同时对完善公司治理,提高会计信息质量提出了一些建议。

Accounting information and corporate governance are closely linked .Sustained and effective corporate governance ensures the accounting information is true ,timely,accurate and complete .High quality accounting infor-mation promotes the better development of corporate governance .This paper briefly analyzed the relationship be-tween the quality of accounting information firstly ,then analyzed the corporate governance and the internal＆exter-nal defects of the company and its influence on the quality of accounting information from the aspect of ownership structure,board of directors system ,the functions of the board of supervisors ,incentive mechanism and the external market,etc.Finally put forward suggestions to improve the corporate governance and the quality of accounting infor -mation.