| 试论我国上市公司治理结构与会计信息质量 |
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| 引用本文： | 康洪艳,阮静.试论我国上市公司治理结构与会计信息质量[J].武汉工业学院学报,2004,23(4):86-89. |
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| 作者姓名： | 康洪艳 阮静 |
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| 作者单位： | 1. 中南财经政法大学,会计学院,湖北,武汉,430068
2. 武汉交通职业学院,湖北,武汉,430068 |
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| 摘 要： | 会计信息质量一直是我国证券市场中的焦点问题。本文以契约理论和委托代理理论为基础，分析了公司治理结构与会计信息质量的相互作用机理，结合我国上市公司治理结构中存在缺陷的现实情况，提出如何优化公司治理结构以提高会计信息质量的几点建议。
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| 关 键 词： | 中国 上市公司 公司治理结构 会计信息质量 委托代理理论 契约理论 |
| 文章编号： | 1009-4881(2004)04-0086-04 |
| 修稿时间： | 2004年7月2日 |
THE STUDY ON THE GOVERNANCE STRUCTURE AND ACCOUNTING INFORMATION QUALITY OF THE LISTED COMPANIES IN CHINA |
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| KANG Hong-yan,RUAN Jing.THE STUDY ON THE GOVERNANCE STRUCTURE AND ACCOUNTING INFORMATION QUALITY OF THE LISTED COMPANIES IN CHINA[J].Journal of Wuhan Polytechnic University,2004,23(4):86-89. |
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| Authors: | KANG Hong-yan RUAN Jing |
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| Affiliation: | KANG Hong-yan~1,RUAN Jing~2 |
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| Abstract: | The quality of accounting information is always the focus of the security market in China. This article based on the contract theory and the entrust-act theory , analyzed the interacting system between the corporate governance structure and the quality of accounting information, several suggestions about the improvement of the accounting information were given in consideration of the actual problem in the listed corporate governance . |
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| Keywords: | contract theory entrust-act theory corporate governance structure the quality of accounting information |
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