上市公司治理结构与会计信息质量研究

Research on Governance Structure and Accounting Information Quality of Listed Companies

会计信息是一种人们在经济活动的过程当中常常会使用到的会计理论和会计方法,其主要是公司通过会计实践工作来获取的能够反映出会计主体价值运动状况的经济信息,这就是会计信息。文章将针对国内上市公司的治理结构和会计信息质量展开初步的研究和分析,首先,简要阐述了公司治理和会计信息的基础概念,然后,从公司治理的角度分析了信息失真的根本原因,最后,提出了一些改善公司治理结构与会计信息质量的建议。

Accounting information is a kind of accounting theory and accounting method that people often use in the process of economic activities.It is mainly the economic information that a company can get through accounting practice and can reflect the status of accounting entity＇s value movement.That＇s accounting information.This article started a preliminary study and analysis on the governance structure and the quality of the accounting information of the listed companies in China ,first briefly described the basic concepts of corporate governance and accounting information, and analyzed the fundamental cause of information distortion from the perspective of corporate governance,finally put forward some suggestions to improve the corporate governance structure and accounting information quality.