一、股权结构的影响我国上市公司的股权结构受控股股东性质的影响,由于国有控股企业往往受到政府的各种保护,从而影响公司效率的提高,降低对法律法规的遵循。作为国家资产出资人代表的官员通常只能得到固定的工资或福利,管理人员通过虚增利润来增加自身报酬的动机就大为降低,从而有益于提高会计信息质量。目前,我国上市公司仍然是大股东处于控股地位,大股东往往会通过这一优势来控制管理层,牺牲小股东的利益,易导 First, the impact of ownership structure of the ownership structure of listed companies in China controlled by the nature of the shareholders, due to the state-controlled enterprises are often protected by the government, thereby affecting the efficiency of the company to reduce the compliance with laws and regulations. Officials who represent state-owned assets usually receive only regular wages or benefits, and motivation for managers to increase their own profits through inflated profits is greatly reduced, which in turn helps to improve the quality of accounting information. At present, the listed company in our country is still the controlling shareholder of the major shareholder, and the major shareholders often control the management through this advantage, sacrificing the interests of the minority shareholders.