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基于公司治理理论的会计信息披露问题研究
摘要
最近几年,国内外纷纷曝光关于上市公司会计的造假事件,甚至可以说是造假成风,产生了极其恶略的不良社会反映。一家上市公司信息披露质量的好坏就像是一面透明的玻璃,它反映的是公司本身的治理状况并且也是公司形象的综合外在表现。会计信息作为一种信息提供的方式,与公司治理体系中的各种信息存在着竞争关系。如果会计信息不能适应性地满足外部需求,则存在着被其他信息提供手段替代的可能性。
大量事实证明会计信息披露是公司治理的决定性因素,本文通过对新疆啤酒花股份有限公司在公司治理的会计信息披露方面产生的问题展开研究后发现,只有完善上市公司的内部和外部的治理结构才能保障会计信息披露质量。
关键字:公司;治理;会计;信息披露

Based on the theory of management accounting information disclosed the question research
Abstract
In recent years, both at home and abroad about the pany accounting exposure in ession of this revelation, even is rampant fraud, have the extremely evil slightly adverse social reflect. A pany information disclosure the stand or fall of quality is like a transparent glass, it reflects pany itself in the management of pany image and prehensive external performance. Accounting information as a way of information, and corporate governance system in all kinds of information there petition relations. If the accounting information can't adaptability to satisfy the external demand, then there is other information to provide alternative means of possibility.
Facts prove the accounting information disclosure of corporate governance of the decisive factors, this article through to xinjiang hops Co., LTD pany management accounting information disclosure of the aspects to have developed, found that only perfect of the pany of internal and external governance structure to guarantee the quality of accounting information disclosure.
Key word pany; Management; Accounting; Information disclosure
目录
摘要 1
Abstract 2
第1章绪论 5
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第2章会计信息披露质量与公司治理结构的基础理论 8
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第3章我国上市公司会计信息披露及公司治理结构存在的问题 12
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