摘要
如何提高上市公司会计信息质量问题成为当前会计审计界的热点问题。从分析会计信息产生的过程中导致会计信息失真的因素入手 ,论证独立董事制度从会计人员素质、内部控制制度和公司治理结构三个方面对会计信息的提高产生的积极作用。
How to Improve accounting information quality of listed corporations is a hot issue in accounting and auditing circles at present. The paper illustrates independent director system plays a positive role in improving the quality of accounting information by enhancing the quality of accountants, inside controlling and corporative governance, from the viewpoint of the factors that lead to the distortion of accounting information in the process of accounting information forming.
出处
《商业研究》
北大核心
2003年第6期16-18,共3页
Commercial Research
关键词
独立董事制度
会计信息质量
内部控制
公司治理
independent directors system
accounting information quality
inside controlling
corporative governance
