会计信息披露与公司治理

Publishing of Accounting Information and Management of Company

为了保证股东得到真实、充分的信息,必须制定完善的会计信息披露制度。会计信息披露是保证公司治理顺利进行的前提,提高会计信息披露的质量要从会计制度设计出发,揭示虚假会计信息的成因,另外要从法律及审计方面保证会计信息的真实性。

The publishing of accounting information guarantees that the company management carried on smoothly. Seeing the design of accounting system, finding out the forming reasons of false accounting information in order to raise the quality of the published accounting information. in addition law and audit can guarantee the authenticities of accounting information.