产权、公司治理结构与会计信息——基于新制度经济学的现实思考  

Property rights , Compays's Administration Structure and Accounting Information——Researches on Accounting Information Quality from the Perspective of the New Institutional Economics

作　　者：聂彤彤[1] 刘红军[1] 苏永强[1] 

机构地区：[1]山东经济学院,山东济南250014

出　　处：《财会通讯（学术版）》2005年第1期39-41,共3页Communication of Finance and Accounting

摘　　要：产权、公司治理结构与会计信息之间有着密不可分的内在逻辑关系,高质量的会计信息必须以合理的产权关系和完善的公司治理结构为基础。而我国现阶段产权关系与公司治理结构的诸多弊端正是会计信息失真的根源。只有从治理弊端入手,才能标本兼治,从根本上提高会计信息的质量。The paper profoundly analyzed the reason of the false accounting information from the inner logic relation between property rights. Company's administration structure and accounting information. We think that the defects of property rights and corporation management are the real root of the false accounting information. Based on the point of view, some suggestions brought forward about improving the quality of the accounting informatioa

关 键 词：产权 委托—代理关系 公司治理结构 会计信息 

分 类 号：F276.6[经济管理—企业管理]