上市公司治理结构下的会计信息质量问题初探.docVIP

　　 摘要　　文章借鉴国际上通用的研究方法，在分析了国内外研究现状的基础上，辨析并界定了公司治理结构、会计信息披露有效性等相关概念，阐述了相关理论，将公司治理结构的内外构成部分划分为资本结构和组织结构两个层面，总结了保证会计信息披露有效性的系列原则。评价了近几年我国上市公司治理结构及会计信息披露的状况，指出我国证券市场起步较晚，发育还不成熟，目前市场仍处于弱式有效阶段。提出了会计信息披露缺乏有效性原因包括有关会计信息披露的法律法规尚不健全，对会计信息披露的外部监管力度不够等，而主要原因是大多数上市公司是由国有企业改制而成，其治理结构尚不完善，管理监督形同虚设。在最后给出相关建议，提出完善治理结构是提高会计信息披露有效性的主要途径之一，股改后上市公司还需进一步调整资本构成，减少股权集中度，提高董事会、监事会等的独立性和管理职能等对策。 关键词：公司治理结构；会计信息质量；上市公司公司治理结构 Abstract Based on the general international research method, analyzes the research situation, on the basis of distinguishing and defines the corporate governance structure, accounting information disclosure effectiveness of the related concept, expounds the related theory, the corporate governance structure of internal and external components into capital structure and organization structure two aspects, summarizes the guarantee the effectiveness of series of accounting information disclosure principle. Evaluate the governance of listed company in China in recent years the structure and accounting information disclosure condition, pointed out that our country securities market startting evening, growth still not mature, current markets are still weak type of effective stage. Puts forward accounting information disclosure lack of validity reasons include relevant accounting information disclosure laws and regulations are imperfect, the accounting information disclosure of external supervision is inadequate, etc., and the main reason is that most of the listed companies is by the state-owned enterprise restructuring and become, its governance structure still is not perfected, management and supervision non-existing. In the final, and puts forward related Suggestions are given perfect governance structure is improving accounting information disclosure effectiveness, one of the main ways after changing the listed company still need further adjust capital composition, reduce ownership concentration, impr