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会计信息的披露是解决会计信息需求者与提供者之间信息不对称的重要机制,它不仅影响着投资者的价值判断和决策,也会影响到其他利害相关者。而我国基于公司治理的会计信息披露的现状却不尽人意,不能满足股东和其他利害相关者对公司科学决策、有效监管的需要。文章从剖析公司治理结构与会计信息披露之间的互动关系出发,结合我国目前公司治理结构的内部和外部因素,对如何完善我国会计信息披露提出了若干建议。
The disclosure of accounting information is an important mechanism to solve the information asymmetry between the accounting information demanders and providers. It not only affects the investor’s value judgments and decisions, but also affects other stakeholders. However, the status quo of accounting information disclosure based on corporate governance in our country is unsatisfactory and can not meet the needs of shareholders and other stakeholders for scientific decision-making and effective supervision of the company. Based on the analysis of the interaction between corporate governance structure and accounting information disclosure, the article puts forward some suggestions on how to improve the disclosure of accounting information in our country based on the internal and external factors of corporate governance in our country.