会计信息是上市公司信息披露的重要内容,可以有效减少公司投资者和经营者信息不对称的问题,实现资源和资本市场优化配置。近几年,我国频频出现上市公司会计信息作假的现象,究其原因,公司治理结构不完善是导致会计信息质量低下的根本原因。 Accounting information is an important content of information disclosure of listed companies, which can effectively reduce the problem of asymmetric information of investors and managers in the company and realize the optimal allocation of resources and capital markets. In recent years, the accounting information of listed companies frequently appears fraud in our country. The reason is that the imperfect corporate governance structure is the root cause of the low quality of accounting information.