Study On Accounting Information Disclosure Problems Based On Corporate Governance

Corporate governance is a topic which is attracted by government, media and theorists. World attention in the accounting fraud by the financial crisis and corporate governance are all inextricably linked. The accounting fraud and the financial crisis attracted world attention are all inextricably linked by corporate governance for example, about Enron, WorldCom and Guangxia a decade ago, Lehman, Wuliangye and Zijin Mining in recent years. Companies which exist problems of accounting information disclosure take place one after another. study problem of accounting information disclosure from the perspective of corporate governance in order to improve the quality of accounting information disclosure, improve the corporate governance mechanism to reduce opportunistic behavior and reduce the information asymmetry, and promote the healthy development of securities market, protect the investor is of great significance.First,this article Based on research status define the corporate governance, accounting and information concepts, elaborate corporate governance and accounting information between the theoretical origin, explain the influence of corporate governance to the accounting information. Second, this article research listed companies audit reports, and conclude problems of accounting information disclosure. Again, study accounting information disclosure of listed companies from the perspective of corporate governance, analyze the causes of the problem. Use game theory in economics to study corporate governance and accounting information in order to show the link between the two and to address policy implications to issues of accounting information disclosure, what is more, study the case of Wuliangye and reveal its flaws on corporate governance.Finally, listed companies on how to make a change the situation change of accounting information disclosure, improve the quality of disclosure, improve corporate governance is an important way to raise accounting information disclosure. Specifically, reduce the proportion of state-owned shares and the optimize the ownership structure, improve the independent director system and internal control systems, coordinate supervisory boards and audit agencies to increase the power of board of supervisors, improve management compensation structure and increase the financial management fraud penalties, and improve accounting standards and government supervision departments of the supervision system and strengthen the independent audit and supervision.