近年来，国内外会计信息失真、虚假案例不断发生，尤其是上市公司会计造假，屡禁不止。
本文利用中国上市公司数据，研究上市公司治理结构和会计信息质量之间的关系，进而提出改进上市公司会计信息质量的政策建议。
本文先以相关者利益理论为基础分析公司治理与会计信息两者之间的关系。运用上市公司的实证数据检验，发现流通股比例以及公司规模会影响会计信息质量，而董事会规模以及独立董事却对会计信息质量影响不显著。
关键词：上市公司，公司治理，会计信息质量，相关者利益，实证研究
Abstract
Over the years, a series of accounting scandals occurred at home and abroad, especially in listed companies that despite repeated orders to ban it. This paper is aimed to study the relationship between corporate governance and the quality of accounting information by analyzing the date of listed companies . And then suggestion is proposed to raise the quality of accounting information.
To begin with, this paper analyzes the relationship between corporate governance and the quality of accounting information on the basis of stakeholder theory. And then, by applying the date to verify, it is found that the proportion of circulating shares and the sale of the company have great influence on the quality of accounting information, while the sale of the board and independent directors have little.
Key Words: Listed Company, Corporate Governance, The Quality of Accounting information, Stakeholder Theory, Empirical Analysis
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