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Research On Accounting Information Transmission Mechanism Which Based On The Corporate Governance

Posted on:2008-05-06Degree:MasterType:Thesis
Country:ChinaCandidate:J XiFull Text:PDF
GTID:2189360212486185Subject:Accounting
Abstract/Summary:PDF Full Text Request
Accounting information transmission mechanism is the key factor for investors, creditors, market regulators, and other benefit-related individuals to achieve corporate governance effectively. Domestic and international experiences show that how the maximum protection for investors (shareholders), creditors, market regulators to access to the accounting information truely, comprehensively and timely, is a critical factor for corporate governance. The parties to corporate governance enable to access to the accounting information truely, comprehensively and timely, rely on accounting information transmission mechanism which from generation to supervision. On the other hand, it is difficult to form an effective demand to the quality of accounting information related to decision-making without an amplify normal corporate governance. There is a mutual influence and mutual restraint "symbiotic relationship" between them. Based on this, this paper attempts to jump out from accounting on accounting, analyses the status quo, the problems and causes of accounting information transmission mechanism from the perspective of corporate governance structure, proposes a corresponding targeted response to achieve a virtuous circle between corporate governance and accounting information.
Keywords/Search Tags:Corporate governance, Accounting information transmission mechanism, Status quo, Problems, Causes, Countermeasures
PDF Full Text Request
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