| 基于公司治理的会计信息质量治理 |
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| 引用本文： | 李吉林.基于公司治理的会计信息质量治理[J].衡阳师范学院学报,2009,30(4):46-48. |
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| 作者姓名： | 李吉林 |
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| 作者单位： | 湖南商学院,会计学院,湖南,长沙,410205 |
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| 摘 要： | 会计信息是经济信息的重要组成部分.会计信息质量不高甚至失真,是制约社会经济秩序健康发展的顽疾.会计信息质量与公司治理两者之间存在着天然联系,会计信息质量是公司治理中的重要一环.要提高我国目前会计信息质量,完善公司治理是关键.
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| 关 键 词： | 公司治理 会计信息质量 监督制衡机制 |
On the Management of the Quality of Corporate-governance-based Accounting Information |
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| LI Ji-lin.On the Management of the Quality of Corporate-governance-based Accounting Information[J].journal of Hengyang Normal University,2009,30(4):46-48. |
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| Authors: | LI Ji-lin |
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| Institution: | Accounting Department;Hunan Business College;Changsha Hunan 410205;China |
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| Abstract: | The accounting information is an important component of economic information.Unreliable or even distorted accounting information is a stubborn illness that restricts the healthy development of social economy.The quality of accounting information bears direct relation to corporate governance,with the former being an important component of the latter.Starting from the Principal-agent theory,this article discusses the influence of corporate governance on the quality of accounting information,arguing that corpo... |
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| Keywords: | corporate governance the quality of accounting information governance |
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