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。如何建立有效的中小企业治理结构、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，认为有效的中小企业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中小企业治理结构来提高会计信息质量。

关键字：中小企业治理结构会计信息质量影响对策

Abstract

Under the background of the globalization of the world economy, the capital market integration growing ,the enterprise competition is more and more intense. How to establish an effective corporate governance structure, enhance the competitiveness of enterprises become more and more important. Against this background, the governance structure of listed companies as a starting point, with the listed company governance structure and governance structure as the analysis frame, first from the normative analysis of listed company governance structure and accounting information quality relationship, think that the effective corporate governance contributes to the improvement of quality of accounting information of listed companies, and then analyzes the influence of the listed company governance structure defect on the quality of accounting information, and finally puts forward how to improve the corporate governance structure to improve the quality of accounting information.

Keywords：listed company; corporate governance; accounting information quality; influence; countermeasures

Abstract……………………………………………………………………………………………….. III

1绪论……………………………………………………………………………………………………. 1

1.1 研究的背景………………………………………………………………………………… 1

1.2 研究的目的和意义……………………………………………………………………… 1

1.3 国内外研究现状…………………………………………………………………………. 1

1.3.1 国内研究现状…………………………………………………………………… 1

1.3.2 国外研究现状…………………………………………………………………… 3

1.4 研究内容和研究方法………………………………………………………………….. 4

2、中小企业治理结构的理论分析框架(已修改）…………………………………….. 5

2.1基本概念和理论………………………………………………………………………….. 5

2.1.1 中小企业治理结构概述…………………………………………………….. 5