题目

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在我国社会主义市场经济体制的建立和完善过程中,会计信息质量处于十分重要的地位.近年来,不少上市公司会计信息披露存在质量问题,究其原因主要是公司治理结构存在问题,因此通过完善公司治理结构来防范会计信息披露的失真,从而提高会计信息质量已成为一种共识.本文首先阐述了公司治理结构的概念、内容及其和会计信息之间的关系,其次结合现在我国公司治理结构的现状分析当前公司治理结构中存在的问题对会计信息质量的影响,最后从内外治理结构两方面研究通过完善公司治理结构来提高会计信息质量的途径.

提问时间：2020-12-07

答案

In our country socialist market economy building-up and perfect process, quality of accounting data is in very important position. In recent years, there exists mass problem in many listed company accountant information disclosure , investigating whose cause is that the company governs structure having the problem mainly , therefore, lacks fidelity , improves quality of accounting data thereby already becoming one kind of common view by the fact that the perfect company keeps watch accountant information disclosure's coming governing structure. The main body of a book have set forth the company relation between the concept , content and their and accounting information governing structure first, the current situation governing structure combining with our country company now secondly analyses the current company governing an impact of structure middle have problem over quality of accounting data , govern structure the approach studying structure comes to improve quality of accounting data's by the fact that the perfect company governs in two aspects finally from inside and outside.