近年来,上市公司会计信息失真问题日趋严重,给广大股民和投资者的利益造成侵害,影响相当恶劣,提高会计信息质量势在必行。造成会计信息失真的原因有很多,但其深层根源之一在于当前公司治理结构存在的问题。本文研究的意义所在:建立健全的公司治理结构是解决会计信息失真问题的根本途径。 In recent years, the distortion of accounting information of listed companies is worsening day by day, which infringes on the interests of investors and investors. It has a very bad influence and it is imperative to improve the quality of accounting information. There are many reasons for the distortion of accounting information, but one of the underlying causes lies in the existing problems of corporate governance structure. The significance of this study: Establishing a sound corporate governance structure is the fundamental way to solve the problem of accounting information distortion.