| 浅析公司治理与会计信息 |
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| 引用本文： | 李香梅,王亚斌,王扬亭. 浅析公司治理与会计信息[J]. 兰州商学院学报, 2004, 20(4): 86-89 |
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| 作者姓名： | 李香梅 王亚斌 王扬亭 |
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| 作者单位： | 山东大学,管理学院,山东,济南,250100;济南市水质净化二厂,山东,济南,250100 |
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| 摘 要： | 公司治理涉及公司各利益相关者责权利上的划分和相互制衡,而会计信息在公司治理结构中扮演着重要的角色。本文从内部治理结构和外部治理结构两方面论述了公司治理与会计信息质量的相关性,并提出了完善公司治理结构、提高会计信息质量的几种措施。
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| 关 键 词： | 公司治理 会计信息 内部控制 |
| 文章编号： | 1004-5465(2004)04-086-04 |
| 修稿时间： | 2004-03-19 |
A Discussion on the Corporation Governance and Accounting Information |
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| LI Xiang-mei,WANG Ya-bin,WANG Yang-ting. A Discussion on the Corporation Governance and Accounting Information[J]. Journal of Lanzhou Commercial College, 2004, 20(4): 86-89 |
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| Authors: | LI Xiang-mei WANG Ya-bin WANG Yang-ting |
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| Affiliation: | LI Xiang-mei~1,WANG Ya-bin~1,WANG Yang-ting~2 |
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| Abstract: | Corporation governance involves the balance of the responsibility, privilege and benefit of the stakeholders. Accounting information plays an important role in the corporation governance. The paper discusses the relationship between the corporation governance and accounting information from the internal and external governance structure. It also puts forward some measures of constantly perfecting corporation governance structure and improving the qualities of accounting information. |
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| Keywords: | corporation governance accounting information internal control |
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