| 盈余管理与公司治理理论透视 |
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| 引用本文： | 王生年,白俊.盈余管理与公司治理理论透视[J].新疆财经,2009(3):46-49. |
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| 作者姓名： | 王生年 白俊 |
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| 作者单位： | 石河子大学,经贸学院,新疆,石河子,832003 |
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| 摘 要： | 本文从委托代理理论和信息不对称理论出发，对公司内部治理结构与外部治理环境对盈余管理的影响进行了理论分析，认为盈余管理的治理必须借助于有效的公司治理机制，才能提高会计信息质量。
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| 关 键 词： | 盈余管理 公司治理 委托代理 会计信息质量 |
Analyses of Relationship Between Earnings Management and Corporate Governance |
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| Wang Shengnian,Bai Jun.Analyses of Relationship Between Earnings Management and Corporate Governance[J].Finance & Economics of Xinjiang,2009(3):46-49. |
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| Authors: | Wang Shengnian Bai Jun |
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| Institution: | (Shihezi University, Xinjiang Shihezi 832000, China) |
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| Abstract: | Based on principal- agent theory and asymmetric information theory, this paper analyzes the effect of earning management made by corporate internal and external governance structure. It concludes that governance of earning management, which must recur to effective corporate governance mechanism, can improve the quality of accounting information. |
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| Keywords: | Earning Management Corporate Governance Principal - agent Accounting Information Quality |
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