一、引言当前,随着企业的所有权与经营权发生了分离,随之产生了一系列的委托代理问题。而要想将代理关系中代理方以牺牲委托方利益为代价来获取个人利益问题有效的解决,就必须积极的制定一套有着监督、激励特性的公司治理机制,从而实现公司股东财富的最大化。笔者从相关研究资料中看出,在公司治理中,会计信息所具有的作用是充分的应用公开化的财务会计数据,将公司治理过程中的效率不断提高。 I. INTRODUCTION Nowadays, with the separation of ownership and management of enterprises, a series of problems of principal-agent have arisen. In order to effectively solve the problem of personal interest at the expense of the interests of the client, the agent must actively develop a set of corporate governance mechanism with supervisory and incentive features so as to maximize the wealth of the company’s shareholders . The author from the relevant research data shows that in corporate governance, the role of accounting information is the full application of open financial accounting data, the efficiency of corporate governance process continues to increase.