完善的公司治理结构能促进会计信息披露更明晰,高质量的会计信息披露能优化公司治理结构。文章从两者的关系入手,通过分析会计信息披露的现状及问题成因,提出一定的建议与思考。 Perfect corporate governance structure can promote the disclosure of accounting information clearer, high-quality accounting information disclosure can optimize the corporate governance structure. Starting from the relationship between the two, the article puts forward some suggestions and reflections by analyzing the status quo of accounting information disclosure and the causes of the problems.