中小企业治理结构研究摘要：在世界经济全球化、资本市场一体化不断加剧的背景下，企业竞争越来越激烈。如何建立有效的公司治理结构、提升企业竞争力越来越重要。本文在此背景下，以中小企业治理结构作为切入点，以中小企业外部治理结构和内部治理结构作为分析的框架，首先采用规范分析的方法探讨了中小企业治理结构与会计信息质量的关系，认为有效的公司治理结构有助于中小企业会计信息质量的改进，进而分析了中小企业治理结构缺陷对会计信息质量的影响，最后在此基础上提出了如何通过完善公司治理结构来提高会计信息质量。关键字：中小企业公司治理结构会计信息质量影响对策Abstract：Underthebackgroundoftheglobalizationoftheworldeconomy,thecapitalmarketintegrationgrowing,theenterprisecompetitionismoreandmoreintense.Howtoestablishaneffectivecorporategovernancestructure,enhancethecompetitivenessofenterprisesbecomemoreandmoreimportant.Againstthisbackground,thegovernancestructureoflistedcompaniesasastartingpoint,withthelistedcompanygovernancestructureandgovernancestructureastheanalysisframe,firstfromthenormativeanalysisoflistedcompanygovernancestructureandaccountinginformationqualityrelationship,thinkthattheeffectivecorporategovernancecontributestotheimprovementofqualityofaccountinginformationoflistedcompanies,andthenanalyzestheinfluenceofthelistedcompanygovernancestructuredefectonthequalityofaccountinginformation,andfinallyputsforwardhowtoimprovethecorporategovernancestructuretoimprovethequalityofaccountinginformation.Keywords：listedcompany;corporategovernance;accountinginformationquality;influence;countermeasures目录1绪论............................................................................................................................11.1研究的背景.......................................................................................................11.2研究的目的和意义...........................................................................................11.3国内外研究现状...............................................................................................11.3.1国外研究现状.........................................................................................11.3.2国内研究现状.........................................................................................21.4研究内容和研究方法.......................................................................................41.5基本概念和理论...............................................................................................51.5.1公司治理结构概述.................................................................................52中小企业治理结构与会计信息质量的关系.............................................................52.1内部治理结构与会计信息质量的关系...........................................................62.1.1董事会与会计信息质量的关系.............................................................62.1.2审计委员会与会计信息质量的关系.....................................................62.1.3股权结构与会计信息质量的关系.........................................................72.2外部治理结构与会计信息质量的关系...........................................................72.2.1外部政府治理机制与会计信息质量的关系.........................................82.2.2外部市场治理机制与会计信息质量的关系.........................................82.2.3外部社会治理机制与会计信息质量的关系.........................................83中小企业治理结...
