会计信息披露的质量与公司治理结构之间存在着密切的关系。本文分析了我国上市公司存在着信息披露不真实、不充分、不及时的问题。重点讨论上市公司会计信息披露与公司内部、外部治理结构之间的关系,及规范会计信息披露的有效对策。 There is a close relationship between the quality of accounting information disclosure and corporate governance structure. This article analyzes the problems of the listed companies in our country that information disclosure is not truthful, inadequate and not timely. It focuses on the relationship between the accounting information disclosure of listed companies and the internal and external governance structure of listed companies and the effective measures to regulate the disclosure of accounting information.