论文介绍了国内外主流的资本结构理论，并对我国上市企业的资本结构情况进行了分析。
The thesis introduces domestic and foreign main capital structure theory and analyzes capital structure condition of the listed enterprises in our country.
上市公司的出现，对我国原有的会计体系形成了很大冲击，在会计信息质量方面显得尤为突出。
The advent of public company has a huge impact on our domestic accounting system, particularly in terms of accounting information quality.
最后，对我国上市公司会计信息质量提出建议。
Finally, this article ends with providing some advice for the public companies regarding the improvement of accounting information quality.
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