公司治理与上市公司会计信息质量

会计信息是人们在经济活动过程中运用会计理论和方法，通过会计实践获得的反映会计主体价值运动状况的经济信息，会计信息的质量直接影响上市公司的管理及决策目标。保证会计信息的真实性是提高会计信息质量的根本要求。不完善的公司治理结构是我国上市公司会计信息失真现象泛滥的根本原因。从公司治理结构与会计信息的关系进行分析，并从内部治理结构与外部治理结构两方面分析会计信息失真的原因，可提出完善公司治理结构、提高我国上市公司会计信息质量的对策。

Corporate Governance and Quality of Accounting Information of Listed Companies

In the course of economic activity, using the theories and methods of accounting,by accounting practices, people get the economic information reflecting the accounting main value movement, namely account- ing information,which directly affect the listed company＇s management and decision-making goals. The au- thenticity of accounting information is a fundamental requirement to improve the quality of accounting informa- tion. Imperfect corporate governance structure is the root cause of the widespread distortion of accounting in- formation of listed companies in China. Based on the relationship between corporate governance and account- ing information,this paper analyzed accounting information distortion both from internal governance and external governance structure,finally pointed out countermeasures to improve the corporate governance structure and improve quality of accounting information of listed companies in China.