公司治理与会计信息质量摘 要经济越发展，会计越需要。改革开放以来，我国的经济建设朝着现代化方向发展。公司在现代化经济中扮演者极其重要的地位。那么公司的会计信息对于使用者来说就具有非常重要的意义。然而，近些年来，国内外不断地发生一些会计造假的案件，使得各方对会计信息质量产生了质疑和不信任的危机。所以会计信息质量再一次被推上公众的视线。大家知道，影响会计信息质量的因素有很多，但究其根源在于治理结构和治理机制的缺陷。本文选择这一论题，主要是为了分析公司治理与会计信息的关系，以及应该如何提高会计信息质量，具有较强的理论意义和现实意义。公司治理简言之就是对公司进行管理和控制，而管理和控制的效果直接影响着公司的发展、会计信息披露的质量。会计信息质量的高低与企业融资和社会资源的配置有很大的影响。公司治理与会计信息质量有着密切的关系并且相互影响。本文通过辨析界定公司治理结构和会计信息质量的相关概念，进一步分析了二者之间的关系，最后以优化公司治理为导向，为提高和改进会计信息质量提供了新的途径。关键词：公司治理，会计信息质量，相互影响Corporate governance and accounting information qualityABSTRACTThe more the economy develops, the more we need accounting. With the reform and opening up of our nation, the economic construction of our nation toward modernization development. Companies play a very important role in the modern economy. Then the company's accounting information has very important significance for users.However, in recent years, domestic and foreign has some accounting fraud cases, which makes the parties have a doubt and distrust of the crisis on the on the quality of accounting information .So the quality of accounting information is again pushed to the public eye. As we all know, there are many factors affecting the quality of accounting information, but the reason lies in the defects of governance structure and governance mechanism. This paper choose this topic, mainly in order to analysis the relationship between corporate governan...
