公司治理是联系企业内部以及外部各利害关系人的正式和非正式关系的制度安排。公司治理结构对会计信息质量的影响是直接的,会计信息系统的完善及其作用的发挥离不开公司治理结构这一制度环境对企业的引导和控制,现代会计制度的建立和完善,完全可以看作是会计对现代公司治理结构的逐步健全完善而做出的一种积极响应。 Corporate governance is the institutional arrangement that connects formal and informal relationships within and outside the enterprise. The influence of corporate governance structure on the quality of accounting information is direct. The improvement of accounting information system and its function can not be separated from the guidance and control of enterprises in the institutional environment of corporate governance. The establishment and perfection of modern accounting system is entirely possible As a positive response to the gradual improvement of the modern corporate governance structure.