中文题目：上市公司会计信息质量问题研究英文题目：TheResearchonQualityofAccountingInformationofListedCompanies目录中文摘要及关键词···························2英文摘要及关键词···························3一、研究背景和意义··························4二、文献综述······························5三、上市公司治理对会计信息质量的影响实证分析···········6（一）研究假设······························6（二）样本选择与数据来源·························8（三）变量定义······························8（四）研究模型······························9（五）描述性统计·····························9（六）回归分析·····························11四、提高上市公司会计信息质量策略研究···············14（一）优化上市公司股权结构·······················14（二）完善上市公司治理结构·······················15（三）提高上市公司经营状况·······················16（四）总结·······························16参考文献·······························17上市公司会计信息质量问题研究【摘要】会计信息失真的问题在我国上市公司中广泛存在，在一定程度上损害了投资者、债权人的经济利益，也扰乱了资本市场的经济正常运行，阻碍经济发展。本文选取193家深市主板上市公司为研究对象，以2015年的数据为研究样本，采用实证分析的方法，对公司治理与会计信息的关系进行研究。研究发现，流通股比例与高管人数对会计信息质量具有积极的影响；公司规模、总资产净利润率和十大股东比例对会计信息质量具有积极显著的影响；而国家股比例、董事会规模与监事会规模对会计信息质量具有消极的影响。在此基础上对上市公司会计信息质量的提升提出一些可行的建议，通过优化上市公司股权结构，完善上市公司治理结构，提高上市公司经营状况来推动我国上市公司的健康可持续发展。【关键词】公司治理会计信息质量股权结构治理结构TheResearchonQualityofAccountingInformationofListedCompaniesAbstract：Listedcompaniesgenerallyexistaccountinginformationdistortionphenomenon,damagetotheeconomicbenefitsofinvestorsandcreditorstoagreatextent,anddisturbthenormaloperationoftheeconomyofthecapitalmarket,hinderingtheeconomicdevelopment.ThispaperchoosesthedataoflistedcompaniesinShenzhenStockMarketin2015astheresearchsample,andusesthemethodofempiricalanalysistostudytherelationshipbetweencorporategovernanceandaccountinginformation.Theresultsshowthattheproportionofoutstandingsharesandthenumberofexecutiveshaveapositiveimpactonthequalityofaccountinginformation.Thescaleofthecompany,thenetprofitratioofthetotalassetsandtheproportionofthetoptenshareholdershaveasignificantimpactonthequalityofaccountinginformation.Theproportionofstateshares,thesizeoftheboardofsupervisorshasanegativeimpactonthequalityofaccountinginformation.Onthebasisofthis,thispaperputsforwardsomefeasiblesuggestionsonimprovingthequalityofaccountinginformationbylistedcompanies.Byoptimizingtheownershipstructureoflistedcompanies,improvingthegovernancestructureoflistedcompaniesandincreasingthefunctionsofexternalsupervisoryorganstopromotethehealthyandsustainabledevelopmentoflistedcompanies.Keywords：CorporategovernanceThequalityofaccountinginformationO...
