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随着我国社会主义市场经济体制的建立和完善,会计信息质量已处于十分重要的地位,但近年来,上市公司连续出现会计信息质量问题,因此通过完善公司治理结构来防范会计信息披露的失真,从而提高会计信息质量已成为一种共识。本文主要研究的内容是公司治理结构,先从理解其概念开始,然后阐述它和会计信息之间的关系,接下来结合现在我国公司治理结构的现状来分析当前公司治理结构中存在的问题对会计信息质量的影响,最后从内外治理结构两方面研究如何通过完善公司治理结构来提高会计信息质量的途径。

Along with our country socialist market economic system's establishment and the consummation, the accounting information quality has been at the very important position, but the recent years, to be listed had the accounting information quality problem continuously, therefore guarded against the accounting information disclosure through the consummation company management structure the distortion, thus improves the accounting information quality to become one kind of mutual recognition.This article main research's content is the company management structure, from understood first its concept starts, then elaborated that between it and accounting information's relations, then the union now Our country Corporation management structure's present situation analyzes the question which in the current company management structure exists to the accounting information quality influence, how finally studies from the inside and outside management structure two aspects to improve the accounting information quality through the consummation company management structure the way.
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第1个回答  2008-05-27
As China's socialist market economic system in the establishment and improvement of the quality of accounting information already at a very important position, but in recent years, the listed companies in the quality of accounting information for the problem, through the improvement of corporate governance structure to prevent disclosure of accounting information distortion, To improve the quality of accounting information has become a consensus. This paper studies the content of corporate governance structure, first understand its concept, and then described it, and the relationship between the accounting information, the next combination of China's corporate governance structure is now the status quo to an analysis of the current corporate governance structure of the problems that exist in the accounting Quality of information, the final management structure from within and outside the two study how to improve the corporate governance structure to improve the quality of accounting information channels.
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