公司治理结构与会计信息质量文献综述

A Literature Review of Corporate Governance Structure and Accounting Information Quality

摘要: 会计信息披露目前依然是资本市场的核心问题，信息披露质量关系着股东、投资者、债权人等利益相关者的权益，对市场运行的稳定性有着重要作用。会计信息质量受到多种因素的影响，包括股权结构、董事会特征、高管特征和角色、经济环境和市场环境等治理结构。基于公司内部治理与外部环境视角，本文对公司治理结构对会计信息质量进行了系统综述，并提出会计信息质量提升的政策建议。

Abstract: Accounting information disclosure is still the core issue of the capital market. The quality of in-formation disclosure is related to the rights and interests of shareholders, investors, creditors and other stakeholders, and plays an important role in the stability of market operations. The quality of accounting information is affected by many factors, including governance structures such as ownership structure, board characteristics, senior management characteristics and roles, economic environment and market environment. Based on the company’s internal governance and the external environment perspective, this article systematically summarizes the accounting in-formation quality of the company’s governance structure, and puts forward policy recommenda-tions to improve the accounting information quality.