文档介绍：本科毕业论文(设计)
外文翻译
题目浙江中小企业会计信息质量研究
专业会计学
外文题目 The Corporate Governance and the
Distorted Accounting Information
外文出处 Asian Social Science. July2008, Vol. 4, No. 7
外文作者 Qiufei Wang
原文:
The Corporate Governance and the Distorted Accounting Information
Abstract
Distorted accounting information of the pany es the main element restricting our country’s economic development. Hence, how to improve accounting information quality es a hot topic. This study in brief analyzes some factors, which affect accounting information quality from the direction of corporate governance. Moreover it gives out several different mathematical models and proposes a base train of administering thought, in order to establish a few foundations for research on the distorted accounting information problem.
Keywords: Corporate governance, The Distorted accounting information
1. Introduction
The distorted accounting information is the “Chronic illness” of securities markets. Because it endangers government Marco-control, disturbs tax revenue and does harm to functioning of optimizing capital resource disposal, many governments attempt to resole this problem. Yet even to this day, varieties of events about distorted accounting information still disturb the whole world. For example “Enron” in United States, and “Ying guangxia” and “lantian” in China. This study concludes that the reason that research and governance on distorted accounting information cannot acquire breakthrough is that it neglects the root of this question. Principal-agent relationship lead to distorted accounting information, so method of only depending on accounting standards and accounting institution is not the most effective way to settle problems.
Corporate governance is an arrangement of law, culture, usual practice and systems, which are use for harmonizing and controlling the relationship and action between every participant. So the most fundamental problem, which will be resolved, is the action of the ag