Corporate Governance And Accounting Information Quality Relationship Study

There are much relation between the corporate governance system and the financial reporting system. The financial reporting system act as a part of the corporate governance system and be influenced deeply by it. So we must start with the corporate governance if we want solve the problem of the quality of financial reporting in root. This paper analyzes the correlation between the quality of financial reporting and the board characteristic, ownership structure, CPA, company size by means of empirical research.Several conclusions have been drawn. Firstly, there is no distinct relationship between the quality of financial reporting and the state stock, warden scale and so on. Secondly, there is distinct positive relationship between the quality of financial reporting and the company scale of CPA and so on. Thirdly there is distinct negative relationship between the quality of financial reporting and the board scale.Based on these conclusions, we have some recommendations. Firstly, increase the number of independent director. Secondly expand the stock option. Thirdly develop the company scale of CPA. Other than those we should develop enterprise scale, encourage merger.