| 公司治理结构与会计信息质量的联动分析 |
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| 引用本文： | 钟芝兰.公司治理结构与会计信息质量的联动分析[J].长沙航空职业技术学院学报,2013(4):66-69. |
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| 作者姓名： | 钟芝兰 |
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| 作者单位： | 广州市广播电视大学招标采购中心,广东广州510091 |
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| 摘 要： | 公司治理结构对会计信息质量具有决定性的作用，一个适应于市场经济的公司治理结构，通常吖以通过健全的管理与控制、正确的引导和激励，减少会计信息失真发生的可能性，提升会计信息质量。反之，不适应市场经济的公司治理结构将诱发会计信息失真，导致会计信息质量下降。
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| 关 键 词： | 公司治理结构 会计信息质量 联动分析 |
Linkage Analysis of Corporate Governance Structure and Accounting Information Quality |
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| ZHONG Zhilan.Linkage Analysis of Corporate Governance Structure and Accounting Information Quality[J].JOurnal of Changsha Aeronautical Vocational and Technical College,2013(4):66-69. |
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| Authors: | ZHONG Zhilan |
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| Institution: | ZHONG Zhilan (Bidding and Purchasing Center of Guangzhou City Radio and Television University, Guangzhou Guangdong 510091 ) |
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| Abstract: | Corporate governance structure has a decisive effect on accounting information quality. The corporate governance structure adaptive to the market economy, usually through sound management and control and right guide and incentive, can reduce the possibility of accounting information distortion occurrence and upgrade accounting information quality. On the contrary, the corporate governance structure that can not adapt to the market economy may induce the accounting information distortion, reducing the quality of accounting information. |
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| Keywords: | corporate governance structure the quality of accounting information linkage analysis |
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