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近年来，我国上市公司的年报质量和注册会计师的执业能力都有了明显的提高，但仍然还存在许多值得关注的问题。而这些问题的产生与我国上市公司治理现状有着密切的联系。本文从年度审计所反映的问题出发分析我国上市公司内部治理结构和外部机制所存在的问题，并探讨如何健全和完善上市公司治理结构与治理机制。
In recent years, the quality of the annual reports of listed companies in our country and the practicing ability of certified public accountants have all been significantly improved. However, there are still many problems worth noting. The emergence of these problems is closely related to the status quo of the governance of listed companies in our country. Based on the problems reflected in the annual auditing, this paper analyzes the problems existing in the internal governance structure and external mechanisms of listed companies in our country and discusses how to perfect and perfect the governance structure and governance mechanism of listed companies.