公司治理与会计信息失真[文献翻译]

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1、本科毕业论文（设计）外文翻译题目浙江中小企业会计信息质量研究专业会计学外文题目TheCorporateGovernanceandtheDistortedAccountingInformation外文出处AsianSocialScience.July2008,Vol.4,No.7外文作者QiufeiWang原文：TheCorporateGovernanceandtheDistortedAccountingInformationAbstractDistortedaccountinginformationofthepubliccompanyb

2、ecomesthemainelementrestrictingourcountry’seconomicdevelopment.Hence,howtoimproveaccountinginformationqualitybecomesahottopic.Thisstudyinbriefanalyzessomefactors,whichaffectaccountinginformationqualityfromthedirectionofcorporategovernance.Moreoveritgivesoutseveraldiffere

3、ntmathematicalmodelsandproposesabasetrainofadministeringthought,inordertoestablishafewfoundationsforresearchonthedistortedaccountinginformationproblem.Keywords:Corporategovernance,TheDistortedaccountinginformation1.IntroductionThedistortedaccountinginformationisthe“Chron

4、icillness”ofsecuritiesmarkets.BecauseitendangersgovernmentMarco-control,disturbstaxrevenueanddoesharmtofunctioningofoptimizingcapitalresourcedisposal,manygovernmentsattempttoresolethisproblem.Yeteventothisday,varietiesofeventsaboutdistortedaccountinginformationstilldistu

5、rbthewholeworld.Forexample“Enron”inUnitedStates,and“Yingguangxia”and“lantian”inChina.Thisstudyconcludesthatthereasonthatresearchandgovernanceondistortedaccountinginformationcannotacquirebreakthroughisthatitneglectstherootofthisquestion.Principal-agentrelationshipleadtodi

6、stortedaccountinginformation,somethodofonlydependingonaccountingstandardsandaccountinginstitutionisnotthemosteffectivewaytosettleproblems.Corporategovernanceisanarrangementoflaw,culture,usualpracticeandsystems,whichareuseforharmonizingandcontrollingtherelationshipandacti

7、onbetweeneveryparticipant.Sothemostfundamentalproblem,whichwillberesolved,istheactionoftheagentproblem.Forthisreason,itisemergencetobenefitconflictbetween“principal”and“agent”andasymmetricinformation.Allofthoseevoke14distortedaccountinginformation.ReportspublishedbyCOSO,

8、onthebasisoftheresearch,whichinvolve200publiccompanieswithfinancialreportmalpracticefrom2003to1007,demo