会计信息披露视角下上市公司治理结构问题——以华泽钴镍公司为例

Governance Structure of Listed Companies from the Perspective of Accounting Information Disclosure—Taking Huize Cobalt Nickel Company as an Example

摘要: 我国目前经济快速发展、资本市场日益壮大，上市公司也逐渐增多。然而受到委托代理模式等多种因素的共同影响，我国上市公司会计信息披露存在信息不对称等许多问题。众所周知，资本市场长久健康发展离不开会计信息披露的质量，财务信息造假会导致损害投资者的利益、企业轰然倒塌、市场运行紊乱、资本市场崩溃等。本文通过对公司治理结构的优化研究，来提高企业会计信息披露的质量，使得市场持续稳定发展。

Abstract: At present, China’s economy is developing rapidly, the capital market is growing stronger, and the listed companies are gradually increasing. However, under the common influence of many factors such as principal-agent mode, there are many problems such as information asymmetry in accounting information disclosure of listed companies in our country. As we all know, the long-term and healthy development of the capital market cannot be separated from the quality of accounting information disclosure, and the falsification of financial information will cause damage to the interests of investors, the collapse of enterprises, the disorder of market operation, and the collapse of the capital market. Through the optimization of corporate governance structure, this paper aims to improve the quality of corporate accounting information disclosure and make the market develop continuously and stably.