公司治理与会计信息互动影响分析

本文对公司治理和会计信息的内涵作了简单的界定，运用委托代理理论、契约理论、产权理论对公司治理和会计信息进行了经济学分析，公司治理与会计信息在现代企业理论上互动影响的逻辑基础。在此基础上，对公司治理与会计信息互动影响关系进行了详细分析，论证了会计信息在公司治理中的特殊地位和重要作用，并阐述了公司内外部治理对会计信息质量的影响。

An Analysis of The Interaction Between Corporate Governance and Accounting Information

this paper makes a brief definition about the corporate governance and accounting information in the first place. For explaining the interaction between them on the foundation of the modern enterprise theory, the paper makes an economic analyze on corporate governance and accounting information logically by applying Principal-agent Theory, Contract Theory and Property Right Theory. Based on the logical foundation of theory, the paper makes a particular analyze on the interaction between them by demonstrating the accounting information' s special position and important function on corporate governance and expounding the influence of corporate governance on accounting information.