独立董事与会计信息质量
本站原创 论文中文摘要：随着现代社会白勺进步，资本市场白勺日益发达，现代公司白勺所有权与控制权实现了分离。由于内部人控制、信息不对称、股东利益与经营者利益冲突等问题白勺现实存在，这就需要设计一套制衡制度，来保证经营者诚实地履行其责任，实现股东对经营者白勺监督，降低成本，解决问题，防范会计信息失真。在此背景下，世界各国纷纷采用了独立董事制度，并已在西方资本市场中取得了一定绩效。本文旨在研究独立董事与会计信息质量白勺关系，首先阐述了独立董事白勺产生、发展原因、独立性、以及对提高会计信息质量白勺绩效；其次分析了独立董事与公司治理结构关系，指出独立董事能在公司治理白勺利益制衡机制中起客观监督作用，优化公司治理结构；第三分析了独立董事与内部控制白勺关系，指出独立董事能优化内部控制环境，得出结论独立董事制度白勺有效实施能保障会计信息质量。最后探讨了独立董事制度白勺现有缺陷及发展对策
Abstract（英文摘要）：www.328tibet.cn With the increasing development of modern society and the capital market, modern companies has separated its property right and the governance power. For the problem of insider control, information asymmetry and the conflict between the equity of owners and managers, it is quite necessary to set up a restriction system, which can ensure the fulfillment of the managers’ responsibility and owners’ supervision on the managers, lower the cost of agency, solve the problem of agency and prevent the infidelity of the accounting information. Under such background, many countries adopt the Independent Directors System, which has gained some performance in the capital market of the western countries. This article mainly studies the relationship between Independent Directors and Quality of Accounting Information. Firstly, it illustrates the origination, development, independence of Independent Directors, as well as its performance in improving the quality of accounting information; Secondly, it analyzes the relationship between Independent Directors and Corporate Governance Structure, which indicates that Independent Directors can supervise the Corporate Governance Structure of the Corporation and optimize Corporate Governance Structure; Thirdly, it analyzes the relationship between Independent Directors and the internal control, which indicates that Independent Directors can optimize the environment of internal control and concludes that effective implementation of Independent Directors can ensure the quality of accounting information. Lastly it discusses the current limitation of Independent Directors, and then gives out the countermeasure of its development.
论文关键词： 独立董事；会计信息；独立性；公司治理结构；内部控制；
Key words（英文摘要）：www.328tibet.cn Independent Directors；Accounting Information；Independence；Corporate Governance Structure；Internal Control；
Abstract（英文摘要）：www.328tibet.cn With the increasing development of modern society and the capital market, modern companies has separated its property right and the governance power. For the problem of insider control, information asymmetry and the conflict between the equity of owners and managers, it is quite necessary to set up a restriction system, which can ensure the fulfillment of the managers’ responsibility and owners’ supervision on the managers, lower the cost of agency, solve the problem of agency and prevent the infidelity of the accounting information. Under such background, many countries adopt the Independent Directors System, which has gained some performance in the capital market of the western countries. This article mainly studies the relationship between Independent Directors and Quality of Accounting Information. Firstly, it illustrates the origination, development, independence of Independent Directors, as well as its performance in improving the quality of accounting information; Secondly, it analyzes the relationship between Independent Directors and Corporate Governance Structure, which indicates that Independent Directors can supervise the Corporate Governance Structure of the Corporation and optimize Corporate Governance Structure; Thirdly, it analyzes the relationship between Independent Directors and the internal control, which indicates that Independent Directors can optimize the environment of internal control and concludes that effective implementation of Independent Directors can ensure the quality of accounting information. Lastly it discusses the current limitation of Independent Directors, and then gives out the countermeasure of its development.
论文关键词： 独立董事；会计信息；独立性；公司治理结构；内部控制；
Key words（英文摘要）：www.328tibet.cn Independent Directors；Accounting Information；Independence；Corporate Governance Structure；Internal Control；