本文从股权集中度和股权性质两个方面分析了所有权结构与会计信息质量之间的关系,认为股权集中度过高和过于分散都会对会计信息质量起到消极作用。一股独大的国有股也会降低会计信息质量,法人股和高管持股会对会计信息有积极作用。因此提出应引进股权制衡机制来优化股权结构,解决我国国有上市公司的代理问题。最后对未来研究提出了展望。 This paper analyzes the relationship between the structure of ownership and the quality of accounting information from the aspects of ownership concentration and ownership, and thinks that the over-concentration and over-dispersion of ownership will play a negative role in accounting information quality. A dominant state-owned shares will also reduce the quality of accounting information, corporate shares and executives holding the accounting information will have a positive effect. Therefore, it is suggested that the mechanism of equity checks and balances should be introduced to optimize the ownership structure and solve the agency problem of state-owned listed companies in our country. Finally, the future research is put forward.