从公司治理角度谈新会计准则对会计信息质量的影响

发布时间：2018-06-07 16:37

本文选题：会计信息质量 + 新会计准则　；参考：《全国商情》2016年31期

【摘要】：随着新会计准则的出现,我国会计准则朝着国际化的水平又迈出了一大步,但是需要注意的问题是高质量的会计准则与高质量的会计信息并不是相对应的,只有不断促进会计信息质量的进一步提高,同时完善会计准则的执行环境,才能更好的促进我国会计行业的稳步前进。公司治理结构在会计准则实施的过程中具有重要的影响,直接影响着会计准则以及会计信息之间的关系,所以本文将重点从公司治理的角度出发,探讨在公司治理之后,会计准则会出现何种影响,并且公司治理与会计信息之间存在何种关系,希望能够在本文的论述下对今后会计信息质量的提高起到重要的帮助作用。
[Abstract]:With the emergence of new accounting standards, China's accounting standards have taken a big step towards the level of internationalization, but the problem to be paid attention to is that high-quality accounting standards and high-quality accounting information are not corresponding. Only by continuously improving the quality of accounting information and perfecting the environment of the implementation of accounting standards can we better promote the steady progress of the accounting industry in our country. Corporate governance structure plays an important role in the implementation of accounting standards, which directly affects the relationship between accounting standards and accounting information. The influence of accounting standards and the relationship between corporate governance and accounting information is expected to play an important role in improving the quality of accounting information in the future.
【作者单位】：中国能源建设集团黑龙江省电力设计院有限公司;
【分类号】：F271;F233

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