上市公司财务信息披露质量与公司治理的关系研究  

Research on the Relationship between Quality of Financial Information Disclosure and Corporate Governance of Listed Companies

作　　者：刘桔林[1] 

机构地区：[1]湖南财政经济学院会计学院,湖南长沙410205

出　　处：《湖南财政经济学院学报》2016年第6期105-110,共6页Journal of Hunan University of Finance and Economics

基　　金：国家社科基金项目"面向科技型小微企业发展的财税支持政策效果研究"(项目编号:13BJL039);国家社科基金项目"产权保护导向的财务报表列报变革与应对策略研究"(项目编号:13BGL050)

摘　　要：财务信息披露是我国上市公司向外传递信息的重要途径,是利益相关者了解公司的主要方式。因此,真实、准确、及时的财务信息披露显得尤为重要,而良好的公司治理结构是上市公司财务信息披露强有力的保障。所以要提高上市公司财务信息披露质量就必须从内部优化股权结构、完善董事会的结构以及完善监事会的治理机制等,而完善资本市场治理机制、完善会计准则以及增强社会中介机构的独立性等则是提高上市公司财务信息披露质量的重要外部条件。Financial information disclosure is an important way to transmit information to the listed companies in our country, and it is the main way for stakeholders to understand the eompauy. Therefore, the real, accurate and timely disclosure of finan- cial information is particularly important, and good corporate governance structure is a strong guarantee for the financial information disclosure of listed companies. So in order to improve the quality of financial information disclosure of listed companies, we must optimize the ownership structure, improve the structure of the board of directors and the governance mechanism of board of supervisors from the internal governance mechanism, and perfect capital market, improve ac- counting standards and enhance the independence of social intermediary organizations is also listed companies to improve the quality of financial information disclosure of the important external conditions.

关 键 词：公司治理 上市公司 财务信息披露 财务造假 

分 类 号：F275[经济管理—企业管理]