上市公司会计信息传递与公司治理的关系讨论Ma Zhi-li1，Pan Yang2 1。 School of Trading and Administration， ChongQing Institute, P。R。China， 400044 2. School of Trading and Administration, ChongQing Institute， P。R。China, 400044摘要：公司治理是用来协调公司各利益相关者之间的利益关系、制衡公司行为的法律、文化、惯例和制度安排的总称，包括内部治理和外部治理。随着中国股市的火热进展,上市公司会计信息传递的有效性问题引起了更多的关注。分析的重点都集中在企业会计信息披露对外部环境，包括债权人，投资者,以及证券市场的影响上面,却较少提到对企业自身的影响。本文从上市公司的角度出发，深化分析了公司治理和会计信息传递的关系,对中国目前上市公司的信息传递现状进行了大概描述。中国目前息传递存在一系列的问题，包括信息传递机制不健全，虚假信息披露,信息传递有效性较差,对公司治理产生负面影响。本文从一个新的角度来分析信息有效传递的重要性，并在此基础上提出了政策建议。关键字：负面影响，公司治理,信息传递 Abstract：Management is a summation of interest relation ， law ,culture ， convention and system ， including inner management and exterior management. With the fast development of China’s stock market ， more and more attention is paid to the accounting information of listed company， especially the validity of information transmitting。 The focus is the infection to exterior environment ， including creditor ， investor ， and securities business. However ， the impact to company’s management is absent。 Analysis to the relationship between management and accounting information transmitting is the focus of this text 。 Besides ， we described the situation of china's stock market 。 There is lots of problem in information transmitting, involving bad mechanism, mendacious information, lack of validity ， resulting in negative impact to management. We will analyze the importance of information transmitting from a new angle， and will gi...
