公司治理结构是指用来协调现代公司制度下公司内部不同利益相关者之间的利益和行为的系列法律、文化、习惯和制度的统称。完善的公司治理结构对会计信息披露的影响有着积极作用,然而,当前我国治理结构的缺陷严重影响着我国上市公司会计信息披露质量。 Corporate governance structure is a collective term for a series of laws, cultures, customs and institutions that are used to coordinate the interests and behaviors among different stakeholders within a company under the modern company system. The perfect corporate governance structure has a positive effect on the impact of accounting information disclosure. However, the current defects of the corporate governance structure seriously affect the quality of accounting information disclosure of listed companies in China.