公司治理结构对会计信息决策有用性的影响——基于国有上市公司与民营上市公司的比较

从公司治理的角度,分析了股权结构、董事会特征、高管持股等对会计信息决策有用性的影响,并就国有上市公司与民营上市公司两组样本进行了实证检验,结果发现,国有上市公司与民营上市公司不同的公司治理特征对会计信息决策有用性的影响程度存在差异,进而分析了造成差异的原因,最后提出完善这两类公司的治理结构、提高会计信息决策有用性的对策。

Influence of Corporate Governance Structure to the Determination of Accounting Information——Comparison between State-owned Listed Company and Private Listed Company

Corporate governance has an effect on usefulness for making decision of accounting information.Two group's samples of state-owned listed company and private listed company are divided in the paper.The author makes an empirical analysis for those two groups separately and finds there are differences of the extent of influence form corporate governance between those two group.At the end of the paper,the author analyzes the causes of the differences,and also puts forward the countermeasures.