上市公司治理结构存在的问题研究摘要随着资本市场不断的发展和完善,学术界越来越重视公司治理结构的研究。随着一系列的国内外会计造假案例层出不穷，影响会计信息质量的不仅仅是简单的会计人员的诚信问题，或是职业道德的问题，更暴露了公司治理结构本身存在的缺陷。通过对于公司治理结构文献综述阐述了公司治理结构的涵义、模式，从公司股权结构、董事会、监事会分析了内外部治理结构存在的问题；针对公司治理结构存在的缺陷，从内部治理结构和外部治理结构两个方面来改善公司治理结构。以达到信息机制与治理机制的互动协助，从而提高上市公司中普遍存在的会计信息质量不高问题。
关键词：上市公司；外部治理结构；内部治理结构
The Problems Of the Structure Of Corporate Governance Of Listed Company
Abstract
As capital markets continue to develop and improve, more and more attention to the academic study of corporate governance structure. With a range of domestic and international numerous cases of accounting fraud, affecting not only the quality of accounting information simple question the integrity of the accounting staff, or professional ethics, corporate governance structure is more exposed the inherent flaws. For the corporate governance structure through the literature review describes the meaning of corporate governance structure, pattern, from the company ownership structure, board of supervisors of the internal and external governance problems; for the shortcomings of corporate governance structure, from the internal governance and external governance structure two aspects of the structure to improve the corporate governance structure. Information in order to achieve the interaction mechanism and governance assistance to improve corporate accounting information in the common problem of poor qualityKey words: the listed company; Exterior governance structure; Internal governance structure Internal governance structure
Key words: listed company; external governance structure; internal governance structure
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