公司治理结构对会计信息质量的影响.doc

摘要：随着经济全球化进程的加快，跨国公司的迅速增加，我国资本市场不断的发展和完善，公司治理结构(Corporate governance)越来越引起世人的重视，会计信息作为联系契约各方和资本市场的桥梁，其质量的高低又直接影响着资本市场优化资源配置的效率，因而同样受到人们的关注。公司治理结构与会计信息质量之间存在着十分密切的关系。因此，国内外的专家学者们将这两个焦点联系在一起，共同来研究会计信息质量与公司治理结构之间的关系。

　　　文章主要分析利用了会计信息质量与公司治理结构的相关性，结合国内外会计信息质量与公司治理结构的现状，着重从公司内部治理结构与公司外部治理结构两个角度对会计信息质量的正反两面影响进行分析研究，同时也较为粗略地提到会计信息质量对整个公司治理结构的影响。进而关注到我国公司治理结构对会计信息质量的影响，寻求从完善公司治理结构角度提高会计信息质量的有效途径。

关键词：公司治理结构，公司治理结构模式，会计信息质量

Abstract:As the development of economic globalization, transnational company's rapid increase China capital market continuously of development and perfection, the corporate governance and has attracted the attention of the world, the accounting information as a link of the capital market and the parties contract bridge, the quality of high and low and directly affect the capital market optimize resource allocation efficiency, and also has the attention of people. The corporate governance and the quality of accounting information exists between the very close relationship. Therefore, the domestic and foreign experts and scholars were the two focus relates in together, come to study together the quality of accounting information and the relationship between corporate governance. 

　　　This article mainly analyzes the use of accounting information quality and corporate governance of the correlation, combining domestic and foreign accounting information quality and corporate governance of the present situation, emphatically from the internal management structure and exterior governance structure two Angle on the accounting information quality analyze the effect of the two sides of the research, but also a rough to mention the quality of accounting information to the corporate governance structure of the influence. And attention to the corporate governance, the influence on the accounting information quality, seek from perfect corporate governance Angle to improve the quality of accounting information in an effective way. 

Keywords: corporate governance structure, corporate governance structure model, the quality of accounting information