摘要：在经济全球化的背景下，跨国公司的数量与日俱增，人们愈发关注治理结构在其中所展现的作用。会计是信息的供应者，在公司的管理监督中饰演着至关重要的角色，是确保公司能够持续经营的重要保障。公司经营成果则由会计信息来表现出来，而经营环境则由公司治理结构而成。只有在良好的经营环境中，才有助公司目标的达成，体现公司的经营成果。从一方面来说，公司治理结构能够正常运行能够在会计信息披露上得以体现，另一方面，想要使得会计信息披露能够达到更高质量，则需要不断完善公司的治理结构。.71792

在新时期的发展中，公司治理结构与会计信息披露的质量息息相关，二者密不可分。本文以上市公司的治理为出发点，侧重分析内部治理机制的构成，从而提升会计信息披露的水平，由于内部治理结构改善在企业可控范围内，而外部治理结构的改善需要市场、政府、其他监管部门等的调节，所以内部治理结构改善过程较外部治理结构改善过程更为简便，使得公司能够结合我国的市场经济现状以及自身的经营发展水平切实高效地提高会计信息水平。同时，外部公司治理结构也是不容忽视的方面，从整体上改良我国会计信息披露的外部环境，将会让会计信息质量向更高的层次发展。

毕业论文关键词：.会计信息质量；公司治理结构；股权

The.influence.of.corporate.governance.structure.on.the.quality.of.accounting.information

Abstract：In the context of economic globalization, the number of multinational companies growing, people increasingly concerned about the governance structure in which the role shown. Accounting is the supplier of information, in the company's management supervision plays a vital role, is to ensure that the company can continue to operate an important guarantee. The results of the company's business by the accounting information to show, and the business environment from the corporate governance structure. Only in a good business environment, will help the company to achieve the goal, reflecting the company's operating results. On the one hand, the corporate governance structure can be run properly in the accounting information disclosure can be reflected, on the other hand, want to make accounting information disclosure to achieve higher quality, you need to constantly improve the company's governance structure.

In the development of the new period, the corporate governance structure is still important to the qualities of accounting imformations disclosure. This paper starts with the governance of listed companies and takes the internal governance structure as the focus of improving the accounting informations quality. As the internal governance structure improves within the controllable scope of the enterprise, the improvement of the external governance structure needs the regulation of the market, government, other supervisory departments, Therefore, the internal governance structure improvement process is simpler than the external governance structure improvement process, so that the company can combine the actual situation of our country and the status of their own companies to effectively improve the quality of accounting information. At the same time, the external corporate governance structure can not be ignored, from the overall improvement of China's accounting information disclosure of the external environment, will allow the quality of accounting information to a higher level of development.

Key..Words：The.quality.of.the.accounting.information.disclosure；corporate.governance.structure；stock.rights

目 录

一、绪论 1

（一） 研究背景及意义 1

（二） 研究内容及方法