公司治理水平与提升会计信息可比性

Corporate Governance Level and Improving the Comparability of Accounting Information

本文以沪深A股上市公司2010—2019年的数据为样本进行实证研究,深度分析公司治理水平与会计信息可比性之间的关系。在研究中发现,公司治理水平通过增加会计信息透明度从而可以提升会计信息的可比性。从公司内部治理出发对中国会计信息管理提供参考。

This article conducts empirical research using data from A-share listed companies in Shanghai and Shenzhen from 2010 to 2019,and deeply analyzes the relationship between corporate governance level and comparability of accounting information.In the study,it was found that the level of corporate governance can improve the comparability of accounting information by increasing the transparency of accounting information.Provide reference for Chinese accounting information management from the perspective of internal corporate governance.