公司治理与会计信息质量关系文献述评  

Comment on the Relationship of Corporate Governance and Accounting Information Quality

作　　者：康洪艳[1] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073

出　　处：《财会通讯（学术版）》2008年第10期95-97,101,共4页Communication of Finance and Accounting

基　　金：湖北省教育厅2008年度人文社会科学研究项目(课题编号:2008q053)的阶段性成果

摘　　要：公司治理一直是国内外法学界和经济学界的理论研究热点,会计信息质量的研究同样是会计学界的关注点。研究表明,充分、完善的会计信息系统在减少信息不对称、控制逆向选择及限制道德风险方面发挥着重要作用,会计信息与公司治理两者之间存在着天然联系。本文在对有关文献进行梳理的基础上,界定了公司治理和会计信息质量的概念,对公司治理和会计信息质量关系研究的国内外文献进行了归纳。Along with the generation of the corporation, corporate governance always is the theory research focus of the law and economics worldwide. Accounting information quality is the hot point of the accounting, the research indicates that the full and perfect accounting information system can play the important role in the area of the reduction of information asymmetry, the control of the adverse selection and the restriction of the moral risk . there are the natural link between the accounting information and the corporate governance. In the base of the research of the literature, the article defines the corporate governance and accounting information quality firstly, then commentates the literature of the relationship between the accounting information and the corporate governance home and abroad.

关 键 词：公司治理 会计信息质量 会计信息系统 经济学 

分 类 号：F276.6[经济管理—企业管理] F231[经济管理—国民经济]