本文实证分析了公司治理质量与审计意见类型的关系。研究表明:公司治理总体质量的高低与审计意见清洁度在统计上显著相关。董事长兼任总经理、董事会会议次数、第一大股东持股比例、国有股与不洁净意见正相关,异地上市与不洁净意见负相关。研究结论对上市公司、注册会计师和监管部门有借鉴意义。 This paper empirically analyzes the relationship between the quality of corporate governance and the type of audit opinion. The research shows that the overall quality of corporate governance and the cleanliness of audit opinion are statistically significant. The number of board meetings held by the chairman of the board of directors, the number of board meetings, the proportion of shares held by the largest shareholder, and the relationship between state-owned shares and unclean opinions were negatively correlated with the listing of off-site and unclean opinions. The conclusions of the study have reference significance to listed companies, CPAs and regulatory agencies.