摘要：隨著經(jīng)濟全球化進程的加快，跨國公司的迅速增加，我國資本市場不斷的發(fā)展和完善，公司治理結(jié)構(gòu)(Corporate governance)越來越引起世人的重視，會計信息作為聯(lián)系契約各方和資本市場的橋梁，其質(zhì)量的高低又直接影響著資本市場優(yōu)化資源配置的效率，因而同樣受到人們的關(guān)注。公司治理結(jié)構(gòu)與會計信息質(zhì)量之間存在著十分密切的關(guān)系。因此，國內(nèi)外的專家學者們將這兩個焦點聯(lián)系在一起，共同來研究會計信息質(zhì)量與公司治理結(jié)構(gòu)之間的關(guān)系。

　　　文章主要分析利用了會計信息質(zhì)量與公司治理結(jié)構(gòu)的相關(guān)性，結(jié)合國內(nèi)外會計信息質(zhì)量與公司治理結(jié)構(gòu)的現(xiàn)狀，著重從公司內(nèi)部治理結(jié)構(gòu)與公司外部治理結(jié)構(gòu)兩個角度對會計信息質(zhì)量的正反兩面影響進行分析研究，同時也較為粗略地提到會計信息質(zhì)量對整個公司治理結(jié)構(gòu)的影響。進而關(guān)注到我國公司治理結(jié)構(gòu)對會計信息質(zhì)量的影響，尋求從完善公司治理結(jié)構(gòu)角度提高會計信息質(zhì)量的有效途徑。

關(guān)鍵詞：公司治理結(jié)構(gòu)，公司治理結(jié)構(gòu)模式，會計信息質(zhì)量

Abstract:As the development of economic globalization, transnational company's rapid increase China capital market continuously of development and perfection, the corporate governance and has attracted the attention of the world, the accounting information as a link of the capital market and the parties contract bridge, the quality of high and low and directly affect the capital market optimize resource allocation efficiency, and also has the attention of people. The corporate governance and the quality of accounting information exists between the very close relationship. Therefore, the domestic and foreign experts and scholars were the two focus relates in together, come to study together the quality of accounting information and the relationship between corporate governance. 

　　　This article mainly analyzes the use of accounting information quality and corporate governance of the correlation, combining domestic and foreign accounting information quality and corporate governance of the present situation, emphatically from the internal management structure and exterior governance structure two Angle on the accounting information quality analyze the effect of the two sides of the research, but also a rough to mention the quality of accounting information to the corporate governance structure of the influence. And attention to the corporate governance, the influence on the accounting information quality, seek from perfect corporate governance Angle to improve the quality of accounting information in an effective way. 

Keywords: corporate governance structure, corporate governance structure model, the quality of accounting information