| 公司会计治理:公司治理与会计信息质量相关性研究的新视角 |
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| 引用本文： | 柏子敏. 公司会计治理:公司治理与会计信息质量相关性研究的新视角[J]. 经济问题, 2008, 0(3): 36-39 |
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| 作者姓名： | 柏子敏 |
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| 作者单位： | 四川大学,工商管理学院,成都,610064 |
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| 摘 要： | 会计信息质量与公司治理存在强烈的互动关系,但相互作用机理并不明确.将公司会计治理从公司治理中解析出来,明晰了会计信息质量与公司治理的相互作用机理,为完善公司治理结构和提高会计信息质量提供了一种新的视角.
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| 关 键 词： | 公司治理 公司会计治理 社会会计治理 会计信息 |
| 文章编号： | 1004-972X(2008)03-0036-04 |
| 修稿时间： | 2008-01-10 |
Corporation Accounting Governance:New Angle of Relationship Research Between Corporation Governance and the Information Quality of Accounting |
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| BAI Zi-min. Corporation Accounting Governance:New Angle of Relationship Research Between Corporation Governance and the Information Quality of Accounting[J]. On Economic Problems, 2008, 0(3): 36-39 |
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| Authors: | BAI Zi-min |
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| Affiliation: | BAI Zi-min(School of Business & Management,Sichuan University,Chengdu 610064,China) |
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| Abstract: | There's close mutual relationship between the information quality of accounting and corporation governance,but the specific interworking mechanism isn't clear.This article decomposes corporation accounting governance from corporation governance,clearly analyses interworking mechanism between the information quality of accounting message and corporation governance,provides a new angle of view for consummating structure of corporation governance and improving the information quality of accounting. |
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| Keywords: | corporation governance corporation accounting governance social accounting governance accounting information |
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