會(huì)計(jì)信息質(zhì)量與監(jiān)事會(huì)制度之關(guān)系研究.pdf

1、北方工業(yè)大學(xué)碩士學(xué)位論文會(huì)計(jì)信息質(zhì)量與監(jiān)事會(huì)制度之關(guān)系研究姓名：李中生申請學(xué)位級(jí)別：碩士專業(yè)：經(jīng)濟(jì)法學(xué)指導(dǎo)教師：趙賀春20060420ResearchonRelationshipbetweenAccountingInformationQualityandSupervisoryBoardsystemAbstractAttheageofhighdevelopednetworkandinformation，theinformationbeco

2、mesmoreandmoreimportantIntheserecentyears，aseriesofphenomenasuehasthefuzzyaccountinginformationandaccountantmallracticetookplaceinthelistcompaniesathomeoraboard，whichmadetheaccountinginformationdisclosureandqualityarosew

3、idespreadaaentioninthemodemsocietyagainThewriterfindthatthedistortionofaccountinginformationandaccountantmalpracticeisrelatedtothemalfunctionandinvalidationofauditorTherefore，thewritertrytoimprovetheaccountinginformation

4、qualityinChinabyperfectingtheauditorruleandavoidthefuzzyaccountinginformationandaccountingmalpracticetooverflowagainThisdissertationismadeof4parts：Thechapter1isaboutthebasictheoryresearchOnaccountinginformationqualityFir

5、stlycomparingwiththeactualityofaccountinginformationqualityandlawregulationintheothercountiesandfindingthedifferenceandlackofourcountry；Secondlylookingforthereasonsontheaccountinginformationqualityinthemacroscopicandmicr

6、ocosmicway；Intheend，thewritersuggestsimpmvingandperfectingtheaccountinginformationqualitythroughthesupervisoryboardthroughtherelationshipcon嘧tbetweentheaccountinginformationqualityandsupervisoryboardsystemThechapter2isab

7、outtheobservationandanalysisoftheforeignsupervisoryboardsystemThewriterobservestheindependentdirectorsysteminUSA、thesupervisoryboardsysteminGermanandthewatchdogsysteminJapanandanalyzetheiradvantagesanddisadvantages，which

8、areveryimportantforChinatochooseandperfectoursupervisoryboardsystemThechapter3isaboutthereasonsresearchOftthesupervisoryboardsystemmalpracticeinChinaFirstlythewriteranalyzestheshortcomingofsupervisoryboardsystemandoutsid

9、eeffects，thentriestodigthemalpracticerootsofsupervisoryboardsystemSecondlythewritersuggeststhatitisnecessaryandindispensabletostrengthenandperfectoursupervisoryboardsystemThechapter4isaboutlegislativeconceiveoftheruleofs