会计治理功能就是在特定的制度环境和市场环境下产生的财务会计信息,利用其基础性信息与基础化制度角色,借助市场化作用机制,通过缓解信息不对称与代理问题,所发挥的有效克服逆向选择与道德风险问题、提高公司治理效率、促进经济发展的功能。 The function of accounting management is the financial accounting information generated in the specific institutional environment and market environment. With its basic information and basic system role, with the help of market mechanism, through effective measures to alleviate the problem of information asymmetry and agency, Adverse selection and moral hazard, improving corporate governance efficiency and promoting economic development.