摘要

保证会计信息质量是提高企业利益的基础,而完善的公司治理结构是会计信息质量得以保证的前提条件,同时,高质量的会计信息为企业经济决策提供了准确的依据,有利于优化资源配置,形成完善的公司治理结构体系。基于会计信息质量与公司治理结构的概述,分析二者的关系,根据公司治理结构的现状,阐述了公司内外部治理结构对会计信息质量的影响,提出完善公司治理结构可提高会计信息质量的结论。具体做法是需要优化产权关系,改善股权结构;构建责任清晰的治理结构体系,优化会计监督职能;构建科学的管理层激励机制;完善资本市场,构建经理市场机制;强化公司财务内部控制机制与CPA行业监督。

Accumulation Conditions of Shale Gas of Lower Cambrian Niutitang Formation in Guizhou
Guo Hui*; Li Li; Ji ChaoFei; Tao ChuanQi
4th International Conference on Energy and Environmental Protection (ICEEP), 2015-06-02 to 2015-06-04.

9

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Reservoir geological parameters for efficient exploration and development of Lower Cambrian Niutitang Formation shale gas in South China
Wang Pengfei*; Jiang Zhenxue; Han Bo; Lü Peng; Jin Can; Zhang Kun; Li Xin; Li Tingwei
Acta Petrolei Sinica, 2018, 39(2): 152-162.
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Fracability evaluation of shale gas reservoir-A case study in the Lower Cambrian Niutitang formation, northwestern Hunan, China
Wu, Jingjing; Zhang, Shaohe; Cao, Han*; Zheng, Mingming*; Sun, Pinghe; Luo, Xu
Journal of Petroleum Science and Engineering, 2018, 164: 675-684.

31

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2

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Pore structure evaluation of shale gas reservoir: A case study in the Lower Cambrian Niutitang Formation in the Cengong Block, Guizhou Province
Lai, Fuqiang; Mao, Haiyan*; Bai, Jianping*; Gong, Daijan; Zhang, Guotong; Huang, Zhaohui; Tan, Xianfeng
Interpretation-A Journal of Subsurface Characterization, 2020, 8(3): T569-T578.
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Geological controls of shale gas accumulation and enrichment mechanism in Lower Cambrian Niutitang Formation of western Hubei, Middle Yangtze, China
Xu, Lulu; Huang, Saipeng*; Liu, Zaoxue; Wen, Yaru; Zhou, Xianghui; Zhang, Yanlin; Li, Xiongwei; Wang, Deng; Luo, Fan; Chen, Cheng
Frontiers of Earth Science, 2021, 15(2): 310-331.

4

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Shale gas accumulation conditions and gas-bearing properties of the Lower Cambrian Niutitang Formation in Well Changye 1, northwestern Hunan
Lin, Tuo; Zhang, Jinchuan; Li, Bo; Yang, Shengyu; He, Wei; Tang, Xuan; Ma, Liangrong; Pei, Songwei
Acta Petrolei Sinica, 2014, 35(5): 839-846.