公司治理与会计信息质量

公司治理是在两权分离条件下,为了解决所有者和经营者的内在利益冲突所制定的对公司进行管理和控制的制度体系;而会计信息系统是解决会计信息使用者与提供者之间信息不对称问题的主要方式.我国会计信息质量不高与公司改制的不规范、不彻底有关.要提高会计信息质量必须完善公司治理结构.在我国,完善公司治理的主要对策有:优化股权结构、加强董事会建设、完善监事会制度、完善市场治理结构和社会治理结构、强化上市公司信息披露等.

Corporate governance and quality of accounting information

Corporate governance is the management system to solve the conflicts between the owner and manager when the ownership and managerial authority are separated.Accounting information is a primary way to balance the asymmetry between the information users and suppliers.The poor quality of China's accounting information results from the irregular and halfway reform of corporations.In order to improve the accounting information quality,it is necessary to perfect the governance structure.The following measures are suggested to perfect the governance in China: optimizing the stock rights structure,strengthening the construction of boards of directors,improving the system of the board of supervisors,perfecting market and social management structure,consolidating accounting information disclosure and enhancing information transparency.