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1、摘要近几年，我国为了完善公司治理结构，制定了一系列改革措施，包括进行股权分置改革、对董事会制度进行完善、出台上市公司治理准则等等。一个完善的公司治理结构，不仅有利于提高公司的会计信息质量，也利于增强公司的市场竞争力。作为第一产业代表的农业上市公司，不仅是资本市场的重要载体，同时，对于促进农业产业化也起到一定的推动作用，其健康稳定的发展既有利于三农问题的解决，也有利于整个国民经济的良性发展。然而，我国目前农业上市公司治理结构仍存在很多问题，这些问题都会影响到农业上市公司的会计信息质量。本文主要包括六部分：第一部分介绍文章的选题背景与意义，并对国内外相关研究进展进行了陈述；第二部分阐述了公司治理与
2、会计信息质量的相关概念；第三部分主要介绍了我国目前农业上市公司会计信息质量的现状，指出会计信息质量存在的问题；第四部分主要描述了我国农业上市公司治理的现状，并结合这一现状分析了其对会计信息质量的影响；第五部分基于 20062011 年 165 家农业上市公司的相关数据，利用琼斯模型和计量回归分析，分析了公司治理结构对会计信息质量的影响，结果显示，公司治理会议的次数对会计信息质量影响显著。同时，发现可操纵利润方向不同时，第一大股东所产生的动机也有所不同，并且这一结论很显著，符合掠夺假说。最后一部分，综合全文研究结论，提出改善农业上市公司治理结构和提高会计信息质量的相关建议和措施。关键词：农业上市
3、公司；公司治理；会计信息质量；实证研究Study on the Influence of Corporation Governance to the Qualities ofAccounting Information of Agricultural Listed CompanyAbstractIn recent years, our country has developed a series of reform measures to perfect thecorporate governance structure, including the share reform, the imp
4、rovement of the systemof board, and the Listed Corporate Governance Guidelines, etc. A perfect corporategovernance structure, is not only beneficial to improve the companys accountinginformation quality, but also can strengthen the companys market competitiveness.Agricultural listed companies, as th
5、e representative of the first industry, is not only theimportant carrier of the capital market, but also can promote the development ofagricultural industrialization. However, in our country, the corporate governance structurestill exist some problems, and they have affected the quality of accountin
6、g information ofagricultural listed company.This article mainly included six parts: The first chapter mainly introduced thesignificance of this paper and the recent development of the research in this area at homeand abroad; In the second part ,it expounded the related concepts of corporate governan
7、ceand the accounting information quality; The third part mainly introduced the actuality ofthe quality of accounting information and pointed out the problems; The fourth part mainlydescribed the present situation of corporate governance in our country, and analyzed itsimpact on the quality of accoun
8、ting information; The fifth part uses the Jones model andeconometric regression model to analyze the impact of corporate governance on the qualityof accounting information, based on the related data of 165 agricultural listed companiesfrom 2006 to 2011. According to the results, the meeting frequenc
9、y significantly affects thequality of accounting information. Studies also find that when the direction of themanipulated profit is inconsistent, the motivation of the first big shareholders is alsodifferent. The last part summarized the conclusion and put forward related suggestions .Keywords: Agri
10、cultural listed company; Corporate governance; Quality of accountinginformation; Empirical analysesDirected by: Prof. ZHANG XinlingApplicant for Master degree: ZHANG Nan（Agricultural economics and Management）(College of Economics and Management, Inner Mongolia Agricultural University. Hohhot 010019.
11、 China)目录1引言. 11.11.21.31.3.11.3.21.41.4.1研究背景. 1研究目的与意义. 2国内外研究现状. 2国外研究现状. 2国内研究现状. 4研究内容与方法. 6研究内容. 61.4.2研究方法. 61.5技术路线图. 72公司治理与会计信息质量的概念阐述. 72.12.1.12.1.22.1.32.22.2.12.2.22.2.3公司治理概述. 7公司治理概念. 7公司治理的对象. 8公司治理的内容. 9会计信息质量概述. 10会计信息质量的内涵. 10会计信息质量的特征. 10会计信息质量的影响因素. 113农业上市公司会计信息质量现状分析. 133.13.23.2.13.2.23.2.33.33.3.13.3.23.3.33.3.4农业上市公司概念界定. 13会计信息质量现状. 13会计信息披露不真实. 14会计信息披露不及时. 15会计信息披露不充分. 16会计信息质量现状分析.
