| 公司治理与会计信息质量控制 |
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| 引用本文： | 丁湘凝,何晓闻. 公司治理与会计信息质量控制[J]. 云南财贸学院学报, 2006, 22(4): 79-84 |
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| 作者姓名： | 丁湘凝 何晓闻 |
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| 作者单位： | 中央财经大学会计学院 北京100081 |
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| 摘 要： | 简要分析了公司治理结构与会计信息质量的关系,并在借鉴国外公司治理经验的基础上,结合中国企业的实际情况,从公司股权结构、公司治理模式、独立董事制度、股票期权激励约束机制以及绩效评价体系等有关公司治理的五个方面提出了若干建议和设想。
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| 关 键 词： | 公司治理 会计信息质量 公司股权 绩效评价 |
| 文章编号： | 1007-5585（2006）04-0079-06 |
| 收稿时间： | 2006-01-09 |
| 修稿时间： | 2006-01-09 |
Corporate Governance and Information Quality Control in Accounting |
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| DING Xiang-ning,HE Xiao-wen. Corporate Governance and Information Quality Control in Accounting[J]. Journal of Yunnan Finance and Trade Institute, 2006, 22(4): 79-84 |
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| Authors: | DING Xiang-ning HE Xiao-wen |
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| Affiliation: | Faculty of Accounting, Control University of Finance and Economics ,Beijing 100081, China |
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| Abstract: | The paper briefly analyzes the relationship between the structure of corporate management and the quality of accounting information.By borrowing the managerial experience of foreign enterprises,and combine them with the practical situation of Chinese enterprise,the paper also provides some suggestion and assumptions from the aspects of the structure of corporate stock equity,corporate management pattern,principle of independent chairman,motivation and restriction of stock options,and performance appraisal system. |
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| Keywords: | Corporate Management Accounting Information Quality Corporate Stock Equity Performance Appraisal |
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