Research on the Relation between Corporate Governance Structure and Accounting Information Quality

Abstract: With the globalization process in international economy, political aggravating constantly, the degree that the factor of production are recombined and disposed has improved constantly in the global range, and the competition of enterprises are fiercer. And economy development and prosperity of a country depends on the companies' achievement greatly, so a lot of countries and international organization pay more attention to how to set up effective corporate governance structure and to promote enterprise's competitiveness. So, combining the concrete national conditions that China's economic system goes through transition, the thesis carries on the research on the relation between corporate governance structure and accounting information quality under this environmental background.In the respect of corporate governance structure influencing accounting information quality, we use real example research approach to analyze corporate governance structure and accounting information. About corporate governance structure, we have chosen and proceed with the structure of stock right and board of directors character. On the question of accounting information quality quantification, we choose whether a company has been punished by stock supervisory committee because of practicing fraud above financial report as standard. The results tell us: the problems of accounting information qualities of listed company are certain induced by the defect of corporate governance structure.In the respect of accounting information quality influencing corporate governance structure, we use the standardizing research approach. We analyze the influence of accounting information quality to the inside corporate governance structure and the external corporate governance structure separately. We think that, on one hand, as the main body of a information system, accounting information offer information to investor, creditor and other stakeholder; on the other hand, as a kind of control tools, is a part of control system of corporate governance structure, determine the efficiency and result of corporate governance structure.So, we make a research conclusion of the subject: there is a inter-dynamic relation between corporate governance structure and accounting information quality. And then, we progress the future research prospects from three aspects: the trend of stakeholder common management, the relations of earnings management and corporate governance structure, behavior economies' effects of the accountancy information quantity…
Key words: Corporate Governance Structure; Stakeholder; Accounting Information Quality

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