上市公司治理对审计质量的影响研究摘要：随着企业的不断发展壮大，建立现代企业经营管理制度显得尤为必要，其中最核心的就是现代公司治理结构。审计信息质量不仅对公司的财务管理具有举足轻重的作用，而且对企业决策和发展具有非常重要的作用。本文从审计信息质量与公司治理结构的关系入手，分析了我国审计信息质量和公司治理结构现状，对其形成的原因及影响进行深入的探讨，通过对审计信息质量与公司治理结构的分析发现问题产生的根源，并针对其中突出矛盾作出评价来求出现性阶段具有实际意义的解决办法，进而对完善公司治理结构提高审计信息质量的有效对策。文章阐述了审计信息质量与公司治理结构的相互关系，分析了审计信息质量对公司治理结构的影响，最后提出了完善公司治理结构，提高审计信息质量的有效对策。关键词：审计信息质量公司治理结构对策StudyonthemanagementoflistingCorporationanditsinfluenceonauditqualityAbstract:Withthecontinuousdevelopmentandexpansionofenterprises,itisnecessarytoestablishthemodernenterprisemanagementsystem,thecoreistheModernCorporationgovernancestructure.Thequalityofaccountinginformationnotonlyhasplayadecisiveroleintheroleofthefinancialmanagementofthecompany,butalsoplaysaveryimportantroleinenterprisedecision-makinganddevelopment.Inthispaper,startingwiththerelationshipbetweencorporategovernancestructureandthequalityofaccountinginformationfromthecompany,hasanalyzedourcountrythequalityofaccountinginformationandcorporategovernancestructurepresentsituation,carriesonthethoroughdiscussiontothereasonandtheinfluenceofitsformation,throughtheanalysisofthequalityofaccountinginformationandcorporategovernancestructureoftherootoftheproblemisfoundtoproduce,andfortheevaluationoftheoutstandingcontradictionstomakegetthestageofpracticalsolutions,andtheeffectivemeasurestoimprovethecorporategovernancestructuretoimprovethequalityofaccountinginformation.Thispaperexpoundstherelationshipbetweenthequalityofaccountinginformationandcorporategovernancestructure,analyzestheinfluenceofthequalityofaccountinginformationonthecorporategovernancestructure,andfinallyputsforwardsomeeffectivecountermeasurestoimprovethecorporategovernancestructure,improvethequalityofaccountinginformation.Keywords:AccountinginformationofQualityIncGovernanceCountermeasures正文目录一、概念综述..............................................................................................................１（一）审计信息质量..........................................................................................１（二）公司治理结构..........................................................................................１二、公司治理层与审计独立性的相互影响..............................................................１(一)外部审计对公司治理发挥的作用..............................................................１1.保护股东权益...........................................................................................２2.增进经营层等代理人的利益...................................................................２3.降低信息风险...........................................................................................２4.约束控股股东的行为...............................................................................２（二）公司治理结构对审计独立性影响..........................................................２1.股东主导型公司治理模式下外部审计的独立性...................................３2.董事主导型公司治理模式下外部审计的独立性.....................................
