| 公司治理对会计信息质量的影响分析 |
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| 引用本文： | 王素荣.公司治理对会计信息质量的影响分析[J].经济经纬,2003(4):64-66. |
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| 作者姓名： | 王素荣 |
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| 作者单位： | 郑州经济管理干部学院,河南,郑州,450052 |
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| 摘 要： | 会计信息失真是一个全球性的问题，会计信息失真的真正根源在于公司治理存在漏洞和缺陷。结合我国实际，借鉴国外的经验教训，加强内部及外部监控，不断完善公司治理结构，提高会计信息质量，是推动我国社会经济快速、健康发展的要求。
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| 关 键 词： | 公司治理 会计信息 内部人控制 责任追究制度 |
| 文章编号： | 1006-1096(2003)04-0064-03 |
| 修稿时间： | 2003年4月5日 |
An Analysis on the Influence of Corporation Governance to the Qualities of Accounting Information |
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| WANG Su - rong Zhengzhou Economical management Institute,Zhengzhou ,China.An Analysis on the Influence of Corporation Governance to the Qualities of Accounting Information[J].Economic Survey,2003(4):64-66. |
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| Authors: | WANG Su - rong Zhengzhou Economical management Institute Zhengzhou China |
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| Institution: | WANG Su - rong Zhengzhou Economical management Institute,Zhengzhou 450052,China |
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| Abstract: | It is a universal issue that accounting information can not reveal the facts, its source lies in the loopholes and defects in corporation governance. Learning experiences and lessons from foreign countries at the same time taking into account our practice, reinforcing internal and external monitoring, constantly perfecting corporation governance structure and improving the qualities of accounting information, all above measures are the request to propel our social economy to develop quickly and healthily. |
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| Keywords: | corporation governance accounting infonnation insider control blame retracing system |
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