上市公司治理结构与会计信息质量的关系及影响的分析研究.docVIP

摘 要 完善而合理的上市公司治理结构能够有助于会计信息质量的提升，而正确透明高质量的会计信息有助于证券市场的有效运作和长远发展。就上市公司治理结构来看，存在着公司治理结构不完善、股权结构不合理、监事会监督不到位、独立审计制度不完善等问题。由于公司治理结构存在的缺陷，出现大股东套现、操纵市场等一些行为，侵犯了中小股东的合法权益，严重影响了投资者信心，不利于证券市场的发展和现代企业制度的建设。就会计信息质量来看，上市公司会计信息不及时、不全面、不真实、不透明，不利于投资者对于证券市场作出有效判断和决策，不仅使其信心受到影响，也使处于发展阶段的证券市场受到阻碍。因此，有必要对上市公司治理结构与会计信息质量之间的关系和影响进行研究，为现代企业制度的建立、证券市场的进一步发展、国民经济的长远健康发展提出一些改进的建议。 关键词：治理结构；降低会计信息质量；完善公司治理结构 Abstract Complete and reasonable corporate governance structure of listed companies can help promote the quality of accounting information; Correct and transparent accounting information contribute to the effective operation and long-term development of the securities market as well. As for listed corporate governance structure, numbers of companies have some problems, such as incomplete corporate governance structure, unreasonable shareholding structure; board of supervisors is not in place, incomplete independent audit system. Because of the defects of corporate governance structure, there are major shareholders cash out, market manipulation and other types of behavior; these have serious impact on investor confidence, it is not conducive to the development of security market and construction of modern enterprise system. As for quality of accounting information, the accounting information of listed companies is not timely, not comprehensive, and opaque. It hinders investors make effective judgments and strategic decision about security market. Not only investors’ confidence affected, but also hinders the security market, which is in the development stage. So, there is necessary to research the relationship and influence between corporate governance structure of listed companies and quality of accounting information; putting forward some suggestion for the establishment of modern enterprise system, further development of the securities market and long-term healthy development of the national economy. Keywords: corporate governance structure; reducing quality o