公司治理结构是指用来协调现代公司制度下公司内部不同利益相关者之间的利益和行为的一系列法律、文化、习惯和制度的统称。完善的公司治理结构对会计信息披露的影响有积极作用。然而,当前我国公司治理结构的缺陷严重影响着我国上市公司会计信息披露质量,因此,要提高会计信息质量必须完善公司治理结构。 Corporate governance structure refers to a series of laws, cultures, customs and institutions that are used to coordinate the interests and behaviors among different stakeholders within a company under the modern company system. A sound corporate governance structure has a positive impact on the disclosure of accounting information. However, the defects of corporate governance structure in our country seriously affect the quality of accounting information disclosure in China’s listed companies. Therefore, to improve the quality of accounting information, the corporate governance structure must be improved.