| 改善会计信息质量须从完善公司治理结构入手 |
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| 引用本文： | 戴莉.改善会计信息质量须从完善公司治理结构入手[J].苏州市职业大学学报,2007,18(4):50-52. |
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| 作者姓名： | 戴莉 |
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| 作者单位： | 苏州固锝电子股份有限公司,财务部,江苏,苏州,215004 |
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| 摘 要： | 会计信息与公司治理结构之间有着密不可分的内在关系,高质量的会计信息必须以完善的公司治理结构为基础。而我国现阶段公司治理结构的诸多弊端正是会计信息失真的根源。只有从治理弊端入手,才能从根本上提高会计信息的质量。
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| 关 键 词： | 会计信息 治理结构 外部竞争市场 |
| 文章编号： | 1008-5475-(2007)04-0050-03 |
| 修稿时间： | 2007年8月22日 |
Improving a Company's Managerial Structure: The First Step to Improve Accounting Information Quality |
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| DAI Li.Improving a Company''''s Managerial Structure: The First Step to Improve Accounting Information Quality[J].Journal of Suzhou Vocational University,2007,18(4):50-52. |
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| Authors: | DAI Li |
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| Abstract: | There is an interwoven inner relationship between the accounting information and a company's managerial structure, and high-quality accounting information must be based on a company's excellent managerial structure; while the numerous malpractices in the managerial structure of the companies in China at the present stage are the very sources of the accounting information distortion. Only by starting from tackling the malpractices can the accounting information quality be improved radically. |
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| Keywords: | accounting information managerial structure external competitive market |
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