| 公司治理结构与会计信息披露 |
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| 引用本文： | 纪子光.公司治理结构与会计信息披露[J].辽宁省交通高等专科学校学报,2007,9(2):103-104. |
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| 作者姓名： | 纪子光 |
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| 作者单位： | 辽宁省交通高等专科学校,辽宁沈阳,110122 |
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| 摘 要： | 本文运用代理契约理论和信息学理论,从理论上来分析公司治理结构与会计信息披露的内在逻辑关系.结合分析对健全和完善我国的上市公司治理结构,改善会计信息披露的环境提出了自己的建议.
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| 关 键 词： | 公司治理结构 会计信息披露 |
| 文章编号： | 1008-3812(2007)02-103-02 |
| 修稿时间： | 2007年4月11日 |
Corporate Governance Structure and Accounting Information Disclosure |
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| Ji Zi-guang.Corporate Governance Structure and Accounting Information Disclosure[J].Journal of Liaoning Provincial College of Communications,2007,9(2):103-104. |
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| Authors: | Ji Zi-guang |
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| Institution: | Ji Zi-guang |
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| Abstract: | This paper,theoretically,analyses the internal logic relationship between corporate governance structure and accounting information disclosure by using contracting agent theory and information economical theory.There is an interaction relationship of mutual restriction and promotion between first-rate quality accounting information and corporate governance structure.And this paper makes a suggestion how to consummate governance structure of public company and improve condition of accounting information disclosure. |
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| Keywords: | corporate governance structure accounting information disclosure |
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