完善公司治理提高会计信息质量

河北大学硕士学位论文完善公司治理提高会计信息质量姓名：张晓莉申请学位级别：硕士专业：会计学指导教师：赵立三20040601IIIAbstractTheobjectiveisnotonlytoprovidedecision-makingrelatedinformationfortheexternalinformationuserssuchasinvestorsandcreditors,butalsotodistributetheresourcebetter.Thereforetheaccountinginformationismostimportant.Onthecaseofdistortiononaccountinginformationthethesishastherealisticimportantsignification.Inthisthesis,theauthorpointsoutthecloserelarionshipbetweenthecorporationgovernanceandtheaccoutinginformation,sowemustimprovetheaccoutinginformationbyperfectingtheimprocorporationgovernance.However,accordingtotherealitiesofourcountry,thereareaseriousofproblemsinthecorporationgovernanceespeciallyinexteriorgovernance,alltheproblemsresultinpoorqualityoftheaccountinginformation.Inthisthesiswefocusonanalysisingthepresentsituationofthecorporategovernance,thenimprovementmeasuresisgiven.Theimprovingofcorporationgovernancecannotbedoneinashorttime.Itstillneedsenormousefforts.Intheend,withthemordernenterprisesystemestablished,thequalityofcorporationaccoutingimformationmustbeimproved.Keywordscorporationgovernance;accountinginformationquality;innerpersoncontrolling;Principle-AgentTheory11213415617819101112131415161718192021“”“”“”“”“”22“”“”“”“”23“”“”“”241990-200190%200287.3%200312872002“”2512342612345678910(ExecutiveOfficers)12345271234280.36%1997100060%199860%“”()2930“”“”“”“”31“”32“”333435363738394041424344454647484950,1992AAAAICPAIIAFEIIMA“COSO”“”“”COSO“”“”1.512.3.1.“”“”“”2.3.“”524.5354“”“”551.2.565722AmericanBarAssociation,CorporateDirector'sGuidebook,SecondEdition1994,TheAmericanLaw23Institute,PrinciplesofCorporateGovernance;AnalysisandRecommendations,19945824AmericanSocietyofCorporateSecretaried,Inc,CurrentBoardPractices,Study,March199825BankofMomtreal,1997,1998and1999AnnualReportsandProxyCirculars26Berenbeim,RonaldE,GlobalCorporateEthicsPractices:ADevelopingConsensusTheConferenceBoard,199927TheBusinessRoundTable,StatementonCorporateGovernance,September199728AccoutingTheory,AhmedBelkaoui,HarcourtBraceJovanocich,Inc.,198129OriginalPronounements,93/94,FASB.30AccoutingTheory,HarryI,Wolk,PWS-KENTPublishingCompany198931IntermediateAccounting,KiesoandWeygandt,Johnwiley&Sons,19875960完善公司治理提高会计信息质量作者：张晓莉学位授予单位：河北大学被引用次数：2次本文读者也读过(10条)1.张娟丽公司内部治理对会计信息质量的影响研究[学位论文]20102.唐雪琴服务型乡镇政府建设的问题及策略研究[期刊论文]-管理观察2011(10)3.吴荣先科普小品:从豆腐干到满汉全席[期刊论文]-金属世界2003(2)4.林荣凯.钟楚玉.梁英杰.罗丽玲.LINRongkai.ZHONChuyu.LIANGYingjie.LUOLiling内镜下治疗贲门失弛缓症的临床研究[期刊论文]-中国现代医生2010,48(19)5.景丽萍浅谈现代学院档案的管理与利用[期刊论文]-中国科技纵横2010(10)6.周立宁.郜丽云公司治理与稳健性会计信息——一个互动框架[期刊论文]-特区经济2008(5)7.王路帮时态关系代数研究[学位论文]20048.张一多浅谈如何提高会计信息质量[期刊论文]-辽宁师专学报（社会科学版）2006(4)9.赵玉宏教练技术在企业管理创新中的应用和思考——基于浙江省的中小民营企业[期刊论文]-大观周刊2011(21)10.史家益联合收割机使用与调整[会议论文]-2005引证文献(1条)1.赵莎.解建青.陈晓宇.汪津会计信息质量与公司治理的问题研究[期刊论文]-中国证券期货2012(5)本文链接：