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会计信息的质量直接决定着经济体制的公平性和经济运行的效率,但从实践上看,各国会计信息的质量问题主要出现在会计信息可靠性上。公司治理应用到会计方面的核心问题就是如何加强对财务会计信息的治理,提高其可靠性。通过阐述提高会计信息可靠性的公司内部治理问题的研究背景,总结国内外的研究角度及其取得的研究成果,提出研究不足及未来的研究方向。
The quality of accounting information directly determines the fairness of the economic system and the efficiency of economic operation. However, in practice, the quality of accounting information in various countries mainly appears in the reliability of accounting information. The core problem that corporate governance applies to accounting is how to strengthen the governance of financial accounting information and improve its reliability. By elaborating the research background of corporate internal governance to improve the reliability of accounting information, summarizing the research perspectives at home and abroad and the research results obtained, putting forward the research problems and the future research directions.