公司治理对会计信息质量影响的改善对策 -工商管理专业

摘要

在现代企业运营中，公司治理结构对会计信息质量具有显著影响。高质量的会计信息是资本市场有效运作的基石，而公司治理的完善程度直接关系到会计信息的真实性、准确性和透明度。文章深入分析了公司治理结构不合理、内部控制缺陷、利益相关者权益保护不足以及会计政策选择主观性等问题对会计信息质量的影响。在会计信息质量问题的后果分析部分，文章指出了这些问题可能导致的投资决策失误、市场反应过度或不足、企业信誉受损以及监管压力增大等后果。这些问题的存在不仅损害了投资者的利益，也影响了市场的稳定性和企业的可持续发展。针对上述问题，文章提出了一系列改善公司治理以提高会计信息质量的对策。在完善治理结构方面，建议建立健全董事会结构，引入独立董事机制，以增强董事会的独立性和决策效率。在强化内部控制方面，建议建立完善的内部控制制度，提升内控执行的监督力度。在保障利益相关者权益方面，建议建立有效的利益相关者沟通机制，强化利益相关者的参与权与知情权。在优化会计政策选择方面，建议建立科学的会计政策评估体系，提高会计估计的透明度和一致性。

关键词：公司治理;会计信息质量;内部控制;利益相关者

Abstract

In modern enterprise operation, corporate governance structure has a significant impact on the quality of accounting information. High quality accounting information is the cornerstone of effective operation of capital market, and the perfection of corporate governance is directly related to the authenticity, accuracy and transparency of accounting information. This paper deeply analyzes the impact of unreasonable corporate governance structure, internal control defects, inadequate protection of stakeholders' rights and interests, and subjectivity of accounting policy selection on the quality of accounting information. In the part of consequence analysis of accounting information quality problems, the paper points out the consequences that these problems may lead to such as investment decision mistakes, market overreaction or insufficient, corporate reputation damage and regulatory pressure increase. The existence of these problems not only damages the interests of investors, but also affects the stability of the market and the sustainable development of enterprises. In view of the above problems, this paper puts forward a series of countermeasures to improve corporate governance and improve the quality of accounting information. In terms of improving the governance structure, it is suggested to establish and improve the board structure and introduce the independent director mechanism to enhance the independence and decision-making efficiency of the board of directors. In terms of strengthening internal control, it is suggested to establish a perfect internal control system and enhance the supervision of internal control execution. In terms of protecting stakeholders' rights and interests, it is suggested to establish an effective stakeholder communication mechanism and strengthen stakeholders' right of participation and right to know. In optimizing the selection of accounting policies, it is suggested to establish a scientific accounting policy evaluation system to improve the transparency and consistency of accounting estimates.

Keywords：Corporate governance; Accounting information quality; Internal control; stakeholder

引言 1

第一章公司治理与会计信息质量的理论基础 2

1.1 公司治理的定义与框架 2

1.2 会计信息质量的概念与特征 2

1.3 公司治理与会计信息质量的关系 3

第二章公司治理影响会计信息质量的问题分析 4

2.1 治理结构不合理 4

2.2 内部控制缺陷 4

2.3 利益相关者权益保护不足 4

2.4 会计政策选择的主观性 5

第三章会计信息质量问题的后果 6