| 会计信息失真与公司治理结构 |
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| 引用本文： | 房玉兰. 会计信息失真与公司治理结构[J]. 防灾科技学院学报, 2007, 9(2): 110-112 |
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| 作者姓名： | 房玉兰 |
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| 作者单位： | 山东省地震局,山东,济南,250014 |
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| 摘 要： | 会计信息质量问题是我国资本市场健康发展的重要因素之一,但信息的不真实在上市公司中一直存在,其原因是多方面的.投资者需要真实相关的会计信息,而会计信息系统又处于公司治理结构的控制之中,因此,要保证会计信息的真实,必须优化和完善公司治理结构,从而达到提高会计信息质量,提高投资者信心,保持资本市场稳定繁荣的目的.
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| 关 键 词： | 会计信息 公司治理结构 信息质量 |
| 文章编号： | 1673-8047（2007）02-0110-03 |
| 修稿时间： | 2006-12-12 |
Accounting Information Deviation and Corporate Governance |
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| Fang Yulan. Accounting Information Deviation and Corporate Governance[J]. Journal of Institute of Disaster-prevention Science and Technology, 2007, 9(2): 110-112 |
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| Authors: | Fang Yulan |
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| Affiliation: | Earthquake Administration of Shandong Province, Jinan, Shangdong 250014 |
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| Abstract: | The accounting information fraud,which appeared not only in our nation's listed companies but in outside companies as well,is an obstacle to social economic development.The corporate governance exerts much on accounting information.So to optimize corporate governance is an effective way to prevent accounting information fraud to some extent.The measures must be taken resolutely in order to perfect corporate governance and improve our nation's capital market. |
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| Keywords: | accounting information corporate governance information quality |
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