李生东课题论文初稿——修改版.docVIP

本科毕业设计（论文） 题目：如何利用公司治理提高会计信息质量 教学单位： 经济管理一系 专 业： 会计学 学 号： 姓 名： 指导教师： 2014 年月摘要 上市公司的会计信息是评估上市公司过去经营状况和预测未来经营业绩、国。关键: 上市公司；公司治理；会计信息质量 Abstract Accounting information serves as an important basis for the listed companies’evaluation of the previous business performance as well as a prediction of the future in the hope of an improvement of their operations and management. Besides, with the gradual development and perfection of china’s economic system, the role of accounting information becomes increasingly obvious and prominent as its quality has a direct effect on the validity and correctness of users’economic decisions that influence the reasonable allocations of numerous economic resources. However, the present accounting information of listed companies are far from accurate which turns accounting information quality into a heated topic in accounting theoretical field. Despite the numerous factors that influence the accounting information quality, it is the deeply rooted defects in the corporate governance mechanism that call for our attention. In a society full of high-speed economic development and information-based modernization of management, the corporate managers should focus more on the corporate governance and quality of accounting information. This article mainly through the literature data, using normative research method, through the analysis of the relationship between corporate governance and accounting information quality and the importance of corporate governance to improve the quality of accounting information, to further discuss how to use corporate governance to improve the quality of accounting information. From the perspective of corporate governance, the author analyzes the reasons of accounting information distortion, including the following aspects: accounting hypothesis, accounting method, the current accounting standards and accounting system and accounting personnels professional ethics. Finall