信息披露制度是公司治理重要的外部监督机制之一,信息披露质量直接关系到公司治理的成败,因此,要提升公司治理结构的效率,强化会计信息披露质量成为关键;要提高会计信息披露的透明度,应以完善公司治理结构为前提。 Information disclosure system is one of the important external supervision mechanisms of corporate governance. The quality of information disclosure is directly related to the success or failure of corporate governance. Therefore, it is crucial to enhance the efficiency of corporate governance structure and enhance the quality of accounting information disclosure. To improve the transparency of accounting information disclosure , Should improve the corporate governance structure as a precondition.