会计信息失真与公司治理结构的完善

公司治理与会计信息披露是资本市场有效运行不可缺少的组成部分.它们之间又存在着相互依存、交互影响的关系.目前我国上市公司治理存在的缺陷影响了会计信息质量,而低劣的会计信息反过来又制约着公司治理结构的优化.因此,要从根本上治理会计信息失真,除了完善有关会计准则、提高会计人员素质外,应当完善公司治理结构,实现公司治理与会计信息质量之间的良性循环.

The Distortion Of Accounting Information And The Perfection Of Corporate Governance

Corporate governance and the disclosure of accounting information are indispensable to the efficient operation of capital market. Also they are interdependent and interactive. Now in China defects exist in corporate governance deteriorate the quality of accounting information, in turn the low - quality accounting information limits the perfection of corporate governance. Consequently to resolve accounting information distortion and realize the good circulation between corporate governance and the quality of accounting information, we should improve corporate governance.