公司治理结构的不足一定会通过会计的信息反映出来,如何以公司治理为背景研究会计规范,使其对公司治理行为起到约束作用是一个重要的研究课题。本文对会计规范与公司治理的概念,会计规范与公司治理的关系,国内外公司治理与会计规范研究现状分析,我国应加强研究的方面以及完善公司治理,构建中国特色的会计规范体系等方面进行了研究。 The insufficiency of the corporate governance structure will be reflected by the accounting information. How to study the accounting norms on the background of corporate governance and make it play a binding role in corporate governance behavior is an important research topic. This article conducts the research on the concepts of accounting norms and corporate governance, the relationship between accounting norms and corporate governance, the current situation of corporate governance and accounting standards both at home and abroad, the aspects that should be strengthened in China, the improvement of corporate governance and the construction of accounting norms system with Chinese characteristics Study.