财务报表信息影响因素分析——基于两项公司治理外部机制的浅析

Analysis of Factors Affecting Financial Information——Based on Two Corporate Governance Mechanism

会计准则和法律惩罚机制是公司治理外部机制的重要构成因素,它们对财务报表信息产生重要影响。会计准则作为事前的制度安排,为高质量的财务报表信息提供技术上的保障,会计准则的产生和发展、制定主体和制定过程都影响财务报表信息。法律惩罚机制作为事后监督机制,是保障会计准则执行的最后一道防线,法律主体的缺失、民事责任的弱化都会降低该机制的威慑作用。因此,通过把这两项机制结合起来,可以有效地提高财务报表信息质量。

Accounting standards and legal punishment mechanism, which are important component of corporate governance mechanism, can affect financial information significantly. Accounting standards are usually effective before financial statements are reported, which guarantees high-quality financial information technically. The emergence and development of accounting standards, the body responsible for the establishment of accounting standards and the standard-setting process all affect financial information. Legal punishment mechanism is a supervision mechanism after financial statements are reported. It is the last line of defense which can guarantee the effective practice of accounting standards. The lack of legal subject and the weakness of civil liability both reduce the deterrence effectiveness of this mechanism. Therefore, it is useful to unite these two mechanisms, which can improve the quality of financial information.