A Brief Analysis of the Effect of the Corporate Governance on the Accounting Information Quality

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外文摘要：A series of accounting scandals， such as "Qiong Minyuan": the legend of China's stock market in 1996 and American Euron's false account， bring about an international question-accounting information quality distortion， which the accounting experts all over the world has all along regarded it as an important research subject。 However， in recent years， accounting information distortion in various forms is quite common。 It has seriously interfered with the sound development of market economy， and impinged on the order of the distribution of resources in the capital market。 It misled the government's macro decision-making policy， and tampered national revenue。 It also undermined the state and the public interest， and caused immeasurable damage to the nation's development and social stability。 There are various reasons for the low-quality accounting information， but the imperfection of the present corporate governance structure is at the root level。

外文关键词：

Corporate governanceAccounting informationCorporate governance structure

作者：

GONG Chun

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作者单位：

Southwest University of Science and Technology, P.R.China, 621010

会议名称：

International symposium on accounting information system and corporate governance

会议地点：

Shijiazhuang(CN)

会议母体文献：

Proceedings of 2011 international symposium - accounting information system and corporate governance

页码：

141-144

出版时间：

2011