公司治理与会计信息披露

Company Management and Accounting Information Discovery

论述了公司治理与会计信息披露的关系,即公司治理决定会计信息披露的质量,而会计信息披露反作用于公司治理,是公司治理的关键因素。分析了英美、德日、东南亚公司治理模式,针对我国公司治理和会计信息披露方面存在的问题,提出了改进的建议。

This paper discusses on the relation between the company management and the discovery of the accounting information, the company management determin es the quality of the discovery of the accounting information, and the discovery of the accounting information, which has the back action on the company managem ent, is the key factor of the company management. This paper analyzes on the man agement modes of Britain-American, Germany-Japanese, Southeast Asian companies , and in the light of the problems existing in the management of our country's c ompanies and in the aspect of the discovery of the accounting information, puts forward some improving suggestions.