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我国大多数上市公司治理结构不完善,主要由于公司独立董事监督力不能有效发挥,进而导致会计信息质量失真问题严重。因此,有效的独立董事监督力的发挥,有利于完善公司治理结构,提高公司的会计信息质量。因此,本文在上述问题的基础上,研究独立董事监督力怎样提升公司的会计信息质量。
The governance structure of most listed companies in our country is imperfect, which is mainly due to the fact that the supervision power of the independent directors of the company can not be effectively used, which leads to the serious problem of the distortion of accounting information quality. Therefore, the effective supervision of independent directors play an important role in improving the corporate governance structure and improving the quality of the company’s accounting information. Therefore, on the basis of the above problems, this paper studies how the supervisory power of independent directors can improve the quality of the company’s accounting information.