The Governance Structure Of Listed Companies In China On The Quality Of Accounting Information

Over the years, a series of accounting scandals have occurred at home and abroad, raising hard questions about and sparking a crisis of trust in the quality of accounting information disclosure, and also making the quality issue of accounting information again a hotspot topic in the theoretical world of accounting. Of course, factors affecting the quality of accounting information are many. Fundamentally, however, the main reason is that the corporate governance system is far from sound. In consideration of the fact that China's capital market is at its development stage, and accounting frauds took place from time to time, mirroring the inferior quality of accounting information and unsound corporate governance system, this paper chooses to deal with this topic. Aiming to improve the corporate governance system of public companies in China, this paper explores ways to improve the quality of accounting information, and is therefore of great significance.This paper, through working on the relations of corporate governance system and the quality of accounting information, analyzes the close relations of them, and on this basis, proposes meansures to be taken to improve the corporate governance system of public companies in China and raise the quality of accounting information. The characteristic of this paper in doing research is that it deals with the quality issue of accounting information from the viewpoint of corporate internal governance and external governance. As the accounting information system is a subsystem of a corporate governance system, exploring reasons for inferior quality of accounting inforation from the viewpoint of corporate governance can help better serve the purpose, and at the same time facilitate a sound interaction between corporate governance mode and accounting information system...