论会计信息的可靠性与相关性分析研究 财务会计学专业

摘要：完善的公司治理结构对会计信息质量具有重要意义。会计信息有助于降低投资者决策过程中面临的不确定性，促使社会资源趋利性流动，完善的公司治理结构对会计信息披露的影响有着积极作用，然而当前我国治理结构的缺陷严重影响着我国上市公司会计信息披露质量。完善公司治理与提高会计信息质量是密切相关的，结合我国实际，借鉴国外的经验教训，加强内部与外部监控，不断完善公司治理，提高会计信息质量。关键词：公司治理结构；会计信息质量；影响 Abstract perfect corporate governance structure on accounting information quality is of great significance， Accounting information can help reduce the uncertainty facing the investors in the decision-making process, flow prompted a fickle kinds of social resources, perfecting the corporate governance structure of the impact on the accounting information disclosure has a positive role, however the current our country governance structure defects seriously affect the quality of accounting information disclosure of listed companies in our country. Perfect the corporate governance is closely related to and improve the quality of accounting information, combined with our country actual, draw lessons from foreign experience, strengthen internal and external monitoring, perfecting the corporate governance, improve the quality of accounting information. Key words: corporate governance structure; The accounting information quality; impact目 录1 会计信息可靠性和相关性的概念.............................................31.1 会计信息可靠性和相关性特征..............................................31.2 会计信息可靠性和相关性内容..............................................32 会计信息可靠性和相关性两者的关系.....................................42.1 统一性......................................................................................42.2 对立性......................................................................................63...