会计诚信缺失与公司治理结构的缺陷

Loss of accounting credibility and defect in coorporation managerial structure

诚信是会计工作的生命力。从我国上市公司会计诚信缺失的现象入手,揭示了目前公司治理结构中存在的问题及其对会计产生的不良影响,进而分析了当前上市公司诚信缺失产生的根源——公司治理结构的问题,并提出了相应的治理措施。

In view of the loss of accounting credibility in the coorporations on the market, the problems are pointed-out. in coorporate management structure, and their effects are also pointed out. The cause for the loss of credibility is also analyzed, i. e. the defect in coorporation managerial structure, and some counter-measures are put forward