公司治理结构对会计信息质量的影响研究

Research on the Influence of Corporate Governance Structure on the Quality of Accounting Information

摘要: 本文采用2015~2017年度深市A股数据，通过相关性检验和回归分析研究公司治理对会计信息披露质量的影响关系。研究结果表明，股权集中度和监事会规模的提高可以显著改善会计信息的质量，而股权制衡度和独立董事占比对企业会计信息质量的影响并不显著。基于上述结果，本文针对上市公司治理问题提出如下建议：上市公司应当合理控制公司前十大股东的持股比例，在保证公司治理效率的同时，实现股权制衡；同时，企业应当充分发挥监事会和独立董事的监督作用，提高企业会计信息披露水平。

Abstract: This paper uses the 2015-2017 Shenzhen A-share data to study the impact of corporate gover-nance on the quality of accounting information disclosure through correlation testing and regression analysis. The research results show that the concentration of equity and the increase of the size of the board of supervisors can significantly improve the quality of accounting information, while the impact of equity balance and independent directors on the quality of corporate accounting information is not significant. Based on the above results, this paper puts forward the following suggestions for the governance of listed companies. The listed company should reasonably control the shareholding ratio of the top ten shareholders of the company, and realize the balance of equity while ensuring the efficiency of corporate governance. At the same time, enterprises should give play the supervisory role of the board and independent directors so that they can help to improve the level of corporate accounting information disclosure.