摘要当前中国经济有所减缓，股市的不景气让人无奈，人们对会计信息的真实性的关注越来越高，然而上市公司会计信息失真现象确实层出不穷，令投资者头疼不已。国内外专家学者研究发现上市公司公司治理结构的缺陷与会计信息失真存在联系。因此，本文就此情况试图找出上市公司治理结构与会计信息失真的关系。80445

    首先本文对公司治理结构和会计信息失真相关概念及两者的相关性进行了概述，接着阐述了我国上市公司近年来公司治理结构和会计信息失真的现状，最后从股权结构和董事会特征与上市公司会计信息失真的关系进行了实证研究。研究结果表明，独立董事比例与会计信息失真发生的可能性呈显著性负相关；董事长兼任总经理降低了董事会对经理层的制约，提高了会计信息失真发生的可能；增加流通股比例能有效的降低会计信息失真发生的可能性。基于实证研究结果，笔者为完善我国上市公司治理结构，改善会计信息失真频发的现象提出了自己的建议。

毕业论文关键词  公司治理结构  会计信息失真  实证研究

毕 业 论 文 外 文 摘 要

Title  Research on the relationship between corporate governance structure and accounting information distortion of listing Corporation

Abstract Now the economic in China has been slowed down。 People are disappionted at the stock market, they concern more about the authenticity of accounting information。 However, the investors are bothered by accounting information distortion。 The experts all over the world found that there some connections between deficiencies of listed companies corporate governance structure and accounting information distortion。 Therefore, this paper tries to find a situation to solve this problem。

Firstly, this paper researches into the connections between deficiencies of listed companies corporate governance structure and accounting information distortion and their concepts。 Then it describes the situation of deficiencies of listed companies corporate governance structure and accounting information distortion in recent years。 Finally, this paper make a empirical research into the connection between the structure of stock and board of directors and accounting information distortion。 The result shows that there are significant negative correlation between the proportion of independent directors and accounting information distortion。 The board chairman holding general manager reduces constraints on managers and improves the accounting information distortion。 Increasing the proportion of tradable shares will decrease the counting information distortion。 Based on the results of the empirical research, the author put forward some advices on improving the corporate governance structure and the accounting information distortion。

Keywords  Corporate governance structure  Accounting  information distortion  Empirical research

目   录

1  绪论 1

1。1  研究背景 1

1。2  研究目的与意义 1

1。3  国内外研究现状及评述 1

1。4  研究的思路和方法 3

2  会计信息失真和公司治理的概述 5

2。1  会计信息失真概述 5

2。2  公司治理概述 5

2。3  公司治理结构与上市公司会计信息失真的相关性 7

3  我国上市公司会计信息失真和公司治理现状