本文从完善公司治理结构出发来探讨建立会计信息披露制度。目前我国上市公司存在治理结构不善、信息披露制度不科学、不合理的现状,因此,深入分析两者关系,找出不合理现状产生的原因,以期找寻出完善公司治理结构和信息披露制度的措施。 This article from the perfect corporate governance structure to explore the establishment of accounting information disclosure system. At present, the listed companies in our country have a poor governance structure and an unscientific and unreasonable status of the information disclosure system. Therefore, we deeply analyze the relationship between the two and find out the reasons for the unreasonable situation, in order to find out the measures to improve the corporate governance structure and information disclosure system .