On Corporate Governance, Accounting Information

The problem of accounting information distortion has received close attention from the international communities and still remains to be solved. The basic objective of corporate governance is to solve the proxy problem, enhance the management achievements of the enterprise, but not to improve the quality of accounting information. However, the proxy problem's root is that the information is not symmetrical, and one important system arrangement of corporate governance is to solve symmetrical problem of the information. The highly effective corporate governance can promote the company's value, and produce high-grade accounting information. On the contrary, high-grade accounting information may further consummate the corporate governance, and then further promote the company's value.The paper bases on others' research achievements, begins with corporate governance, and forms the analysis frame with internal governance and external governance. At the beginning, it introduces the co-relationships between corporate governance and accounting information quality: accounting information plays an important role in forming and processing corporate governance, meanwhile, effective corporate governance helps improving the quality of accounting information. Then, according to our nation's specific problems of corporate governance, it states how the problems influenced accounting information. At last, it gives some ways to solve the problems in order to improve the quality of accounting information.There are mainly three parts in text:The first part: summary of corporate governance and accounting information. It introduces the meaning of corporate governance and accounting information, and analyzes the co-relationships between them in the light of the cause and eventual...