公司治理与会计信息质量摘要经济越发展，会计越需要。改革开放以来，我国的经济建设朝着现代化方向发展。公司在现代化经济中扮演者极其重要的地位。那么公司的会计信息对于使用者来说就具有非常重要的意义。然而，近些年来，国内外不断地发生一些会计造假的案件，使得各方对会计信息质量产生了质疑和不信任的危机。所以会计信息质量再一次被推上公众的视线。大家知道，影响会计信息质量的因素有很多，但究其根源在于治理结构和治理机制的缺陷。本文选择这一论题，主要是为了分析公司治理与会计信息的关系，以及应该如何提高会计信息质量，具有较强的理论意义和现实意义。公司治理简言之就是对公司进行管理和控制，而管理和控制的效果直接影响着公司的发展、会计信息披露的质量。会计信息质量的高低与企业融资和社会资源的配置有很大的影响。公司治理与会计信息质量有着密切的关系并且相互影响。本文通过辨析界定公司治理结构和会计信息质量的相关概念，进一步分析了二者之间的关系，最后以优化公司治理为导向，为提高和改进会计信息质量提供了新的途径。关键词：公司治理，会计信息质量，相互影响CorporategovernanceandaccountinginformationqualityABSTRACTThemoretheeconomydevelops,themoreweneedaccounting.Withthereformandopeningupofournation,theeconomicconstructionofournationtowardmodernizationdevelopment.Companiesplayaveryimportantroleinthemoderneconomy.Thenthecompany'saccountinginformationhasveryimportantsignificanceforusers.However,inrecentyears,domesticandforeignhassomeaccountingfraudcases,whichmakesthepartieshaveadoubtanddistrustofthecrisisontheonthequalityofaccountinginformation.Sothequalityofaccountinginformationisagainpushedtothepubliceye.Asweallknow,therearemanyfactorsaffectingthequalityofaccountinginformation,butthereasonliesinthedefectsofgovernancestructureandgovernancemechanism.Thispaperchoosethistopic,mainlyinordertoanalysistherelationshipbetweencorporategovernanceandaccountinginformation,andhowtoimprovethequalityofaccountinginformation,hasastrongtheoreticalandpracticalsignificance.Corporategovernanceistheshortofthecompany'smanagementandcontrol,andmanagementandcontroleffectdirectlyaffectsthedevelopmentofthecompany,thequalityofaccountinginformationdisclosure.Thereisagreatinfluenceonthequalityofaccountinginformationandcorporatefinancingandresourceallocation.Corporategovernanceandaccountinginformationqualityhascloserelationshipandmutualinfluence.Thispaperthroughtheanalysisoftherelevantconceptsofcorporategovernancestructureandaccountinginformationquality,furtheranalysisoftherelationshipbetweenthetwolast-orientedandfinallytotheoptimizationofcorporateastheguidanceandprovideanewwaytoenhanceandimprovethequalityofaccountinginformation.KEYWORDS：Corporategovernance,Thequalityofaccountinginformation,Interaction目录1引言............................................................12公司治理概述....................................................22.1公司治理的概念...................................................................................22.2公司治理的模式...................................................................................32.3我国公司治理的现状...........................................................................43会计信息质量概述................................................63.1会计信息的概念...................................................................................63.2会计信息质量特征的概念...................................................................63.3虚假会计信息....................................................
