| 论公司治理结构与会计信息质量 |
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| 引用本文： | 赵艳丽. 论公司治理结构与会计信息质量[J]. 武汉市经济管理干部学院学报, 2005, 19(1): 37-40 |
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| 作者姓名： | 赵艳丽 |
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| 作者单位： | 中南财经政法大学,湖北武汉430064 |
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| 摘 要： | 完善的公司治理结构对于防范会计信息失真，提高会计信息质量有着重大意义。本文从公司治理角度出发，剖析了我国公司治理结构缺陷所引发的会计信息失真问题，并就如何完善我国公司治理结构，提高会计信息质量提出了相关建议。
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| 关 键 词： | 公司治理结构 会计信息质量 中国 上市公司 会计造假 关联交易 |
| 文章编号： | 1009-2277(2005)01-0037-04 |
| 修稿时间： | 2004-11-11 |
Study on the Corporate Governance Structures and the Qualities of Accounting Information |
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| Zhongnan University of Economics an d Law ZHAO Yan -li. Study on the Corporate Governance Structures and the Qualities of Accounting Information[J]. Journal of Wuhan Economic Administration Cadre's College, 2005, 19(1): 37-40 |
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| Authors: | Zhongnan University of Economics an d Law ZHAO Yan -li |
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| Affiliation: | Zhongnan University of Economics an d Law ZHAO Yan -li |
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| Abstract: | It is ve ry important for th e perfect corporate governance stru ctures to prevent the dist orted accounting in formation.From the point of corpora te gover-nance,the pa per analyzes the proble m of the distorted accounting inform ation re-sulting f rom the incomplete corpora te governance structures,and then p ut forward relat ed suggestion on how to perfect the corporate governance structure s and improve the qualities of accounting informa tion in our country. |
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| Keywords: | the corpora te governance structure the quality of accountin g infor-mation internal corp orate governance external corporate governance |
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