| In recent years, the corporate governance always is the hot spot problem that the whole world shows solicitude for , and enterprises operation and management can have an effect to work depends on corporate governance being rational or not ,so it is a lot of machine-made enterprise bases .The accounting relation also being always the hot spot that in the theory and boundary studies in our country and abroad ,but our country have relative research so later that the many theory is a scholar to abroad. But national conditions is different and developing status is also different, we can not abide by completely .That from this, the study of the both combines is not going deeply , the paper is hoped that clear their relationship and then to achieve the purpose that improve corporate governance and level of accounting relation.The front of the thesis is preface, which presents the background and motivation of study and the research status of the corporate governance and accounting regulation, and then states the research method and frame structure of the article. There are three parts of the text, which discuss step by step as below.The first part summarizes the corporate governance and accounting regulation, which is the academic base, including meanings of both, related economics theory and dynamic relationship with each other, and also indicates that corporate governance structure is the frame basis of the function of accounting regulation mechanism, and that accounting regulation is the core of corporate governance structure. It also restrict the key point of the research, which is inner corporate governance structure and inner accounting regulation.The second part introduces the current situation of accounting relation and problems between them in our country .By being analysised, it is owing to the reasons of bad accounting relation that inside corporate governance leading to.The third part points out how to improve corporate governance and accounting relation according to above mentioned ,also besides two sides, it is pointed that if want to improve accounting relation ,the companies must have good corporate governance and rational supervision structure.At last, there is the conclusion, that is corporate governance and accounting relation are both important for each other, especially the former is basis , on contrary, the later also have effect on the former. |