淮海工学院学报(人文社会科学版)
淮海工學院學報(人文社會科學版)
회해공학원학보(인문사회과학판)
JOURNAL OF HUAIHAI INSTITUTE OF TECHNOLOGY(HUMANITIES & SOCIAL SCIENCES EDITION)
2015年
3期
97-99
,共3页
公司治理结构%会计信息质量%会计信息失真%上市公司%股权结构%监督
公司治理結構%會計信息質量%會計信息失真%上市公司%股權結構%鑑督
공사치리결구%회계신식질량%회계신식실진%상시공사%고권결구%감독
corporate governance structure%accounting information quality%accounting information distor-tion%the listed company%ownership structure%supervision
以公司治理结构与会计信息质量的相关性为出发点,分析出两者之间的密切联系,并将研究的视角聚焦在公司治理的内部结构上,来探究我国上市公司会计信息失真的内在原因,进而提出提高我国上市公司会计信息质量的建议。
以公司治理結構與會計信息質量的相關性為齣髮點,分析齣兩者之間的密切聯繫,併將研究的視角聚焦在公司治理的內部結構上,來探究我國上市公司會計信息失真的內在原因,進而提齣提高我國上市公司會計信息質量的建議。
이공사치리결구여회계신식질량적상관성위출발점,분석출량자지간적밀절련계,병장연구적시각취초재공사치리적내부결구상,래탐구아국상시공사회계신식실진적내재원인,진이제출제고아국상시공사회계신식질량적건의。
With the correlation between corporate governance structure and accounting information quality as a start-ing point,the paper analyzes the close relationships between the two and focuses the research on the internal structure of corporate governance so as to explore the inner reasons of accounting information distortion of the listed companies in our country and put forward suggestions to improve the quality of accounting information of those companies.