（毕业设计论文）《上市公司治理结构对会计信息质量影响研究》.doc

摘要 近年来，国内外一系列会计造假案件的接连发生，引发了来自各方关于会计信息质量的强烈质疑和信任危机。也使会计信息质量问题再次成为会计理论界热议的话题。诚然，影响会计信息质量的因素很多。但究其深层根源主要在于公司治理结构存在问题。鉴于我国目前资本市场还处于发展阶段，会计舞弊案件时有发生，会计信息质量低下，公司治理结构不完善的现状，本文选择了这一论题，即从完善我国上市公司治理结构的角度，探讨提高会计信息质量问题，具有较强的现实意义。 本文从公司治理结构与会计信息质量相关性研究出发，分析两者的密切联系，并利用两者的相关性提出—完善我国上市公司治理结构，提高会计信息质量的对策。本文研究特点在于从公司治理的角度探讨会计信息质量问题，将研究视角集中在公司内部治理结构与外部治理结构上。 本文借鉴经济学、会计学和管理学的相关理论，主要采用规范研究和案例分析相结合的方法。首先从理论上分析了公司治理与会计信息质量的内在互动关系，在此基础上，部分内容结合相关案例，对我国上市公司会计信息质量影响的关键性因素进行深刻剖析，进而提出完善公司治理，提高会计信息质量的对策。 关键词:公司治理结构 会计信息质量 上市公司 会计造假 Abstract Over the years, a series of accounting scandals have occurred at home and abroad, raising hard questions about and sparking a crisis of trust in the quality of accounting information disclosure，and also making the quality issue of accounting information again a hot spot topic in the theoretical world of accounting. Of course，factors affecting the quality of accounting information are many. Fundamentally, however, the main reason is that the corporate governance system is far from sound. In consideration of the fact that China’s capital market is at its development stage, and accounting frauds took place from time to time, mirroring the inferior quality of accounting information and unsound corporate governance system, this paper chooses to deal with this topic. Aiming to improve the corporate governance system of public companies in China，this paper explores ways to improve the quality of accounting information, and is therefore of great significance. This paper，through working on the relations of corporate governance system and the quality of accounting information，analyzes the close relations of them，and on this basis，proposes measures to be taken to improve the corporate governance system of public companies in China and raise the quality of accounting information. The characteristic of this paper in doing research is that it deals with the quality issue of accounting information from the viewpoint of corporate internal governance and external gove