完善我國公司治理結(jié)構(gòu),提高會(huì)計(jì)信息質(zhì)量.doc
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完善我國公司治理結(jié)構(gòu),提高會(huì)計(jì)信息質(zhì)量,頁數(shù) 14字?jǐn)?shù) 8723[摘要]目前,我國多數(shù)上市公司是由國企改制而成,股權(quán)集中,現(xiàn)有的公司治理模式導(dǎo)致諸如內(nèi)部人控制等嚴(yán)重的現(xiàn)象,會(huì)計(jì)信息缺乏真實(shí)性,本文就這一問題,從會(huì)計(jì)信息質(zhì)量與公司治理結(jié)構(gòu)的關(guān)系以及公司治理結(jié)構(gòu)模式的分析比較角度入手,淺析如何完善治理結(jié)構(gòu),提高會(huì)計(jì)信息質(zhì)量。...
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完善我國公司治理結(jié)構(gòu),提高會(huì)計(jì)信息質(zhì)量
頁數(shù) 14 字?jǐn)?shù) 8723
[摘要]目前,我國多數(shù)上市公司是由國企改制而成,股權(quán)集中,現(xiàn)有的公司治理模式導(dǎo)致諸如內(nèi)部人控制等嚴(yán)重的現(xiàn)象,會(huì)計(jì)信息缺乏真實(shí)性,本文就這一問題,從會(huì)計(jì)信息質(zhì)量與公司治理結(jié)構(gòu)的關(guān)系以及公司治理結(jié)構(gòu)模式的分析比較角度入手,淺析如何完善治理結(jié)構(gòu),提高會(huì)計(jì)信息質(zhì)量。
[關(guān)鍵詞]公司治理,會(huì)計(jì)信息質(zhì)量,治理模式
[Abstract] At present, the state-owned enterprise reformed system in most listed companies in our country, the stock right is centralized , the existing company control mode causes for example such serious phenomena as the insider controls, accounting information lacks the authenticity, This text starts with the angle compared with the relation of company's administration structure and analysis of company's administration structure mode of accounting information quality on this question, simply analyses how to improve the administration structure, improve accounting information quality
[Key words] The company manages Accounting information quality Control mode
參考文獻(xiàn)
[1].潘琰、辛清泉:《所有權(quán)、公司治理結(jié)構(gòu)與會(huì)計(jì)信息質(zhì)量》,《會(huì)計(jì)研究》,2004.4。
[2].王德升:《公司治理的幾個(gè)問題》,《中國審計(jì)》,2001.11。
[3].楊興全:《公司治理結(jié)構(gòu)與會(huì)計(jì)信息質(zhì)量》,《上海會(huì)計(jì)》, 2001.9。
[4].嚴(yán)若森:《西方公司治理結(jié)構(gòu)模式的比較研究》, 2001.8。
頁數(shù) 14 字?jǐn)?shù) 8723
[摘要]目前,我國多數(shù)上市公司是由國企改制而成,股權(quán)集中,現(xiàn)有的公司治理模式導(dǎo)致諸如內(nèi)部人控制等嚴(yán)重的現(xiàn)象,會(huì)計(jì)信息缺乏真實(shí)性,本文就這一問題,從會(huì)計(jì)信息質(zhì)量與公司治理結(jié)構(gòu)的關(guān)系以及公司治理結(jié)構(gòu)模式的分析比較角度入手,淺析如何完善治理結(jié)構(gòu),提高會(huì)計(jì)信息質(zhì)量。
[關(guān)鍵詞]公司治理,會(huì)計(jì)信息質(zhì)量,治理模式
[Abstract] At present, the state-owned enterprise reformed system in most listed companies in our country, the stock right is centralized , the existing company control mode causes for example such serious phenomena as the insider controls, accounting information lacks the authenticity, This text starts with the angle compared with the relation of company's administration structure and analysis of company's administration structure mode of accounting information quality on this question, simply analyses how to improve the administration structure, improve accounting information quality
[Key words] The company manages Accounting information quality Control mode
參考文獻(xiàn)
[1].潘琰、辛清泉:《所有權(quán)、公司治理結(jié)構(gòu)與會(huì)計(jì)信息質(zhì)量》,《會(huì)計(jì)研究》,2004.4。
[2].王德升:《公司治理的幾個(gè)問題》,《中國審計(jì)》,2001.11。
[3].楊興全:《公司治理結(jié)構(gòu)與會(huì)計(jì)信息質(zhì)量》,《上海會(huì)計(jì)》, 2001.9。
[4].嚴(yán)若森:《西方公司治理結(jié)構(gòu)模式的比較研究》, 2001.8。