公司治理结构与会计信息失真防范

我国会计信息失真严重,与其自身的背景有相当大的关系,部分是技术上的原因,大部分则是制度或体制上的原因,公司治理不完善就是一个最重要的方面,因此,仅仅靠会计是不能从根本上解决会计信息失真问题的,而必须完善我国的公司治理结构。

To perfect corporate governance and to prevent financial fraud

In China, Most of accounting information is not verity. It can be attributed partly to the quality of accountants, but mainly to corporate system, which is lack of perfect corporate governance which can supervise and restrict the behavior of the managers effectively. The author thinks that, in order to decrease the false accounting information, we should make up a series of high quality accounting standards, increase the quality of accountants, but first of all, we should establish perfect corporate governance.