The Impact Of Corporate Govrnance Accounting Information

As we all know, the accounting information in corporate governance is animportant role. Sustained and effective corporate governance ensure the accountinginformation is true, timely, accurate and complete. To make accounting informationfully play its proper function, users must ensure that information's environment isstable and good, so it's necessary to maintaingood corporate governance structure. Inconsideration of the fact that China's capital market is at its development stage, andaccounting frauds took place from time to time,mirroring the inferior quality ofaccounting information and unsound corporate governance system, this paper choosesto deal with this topic. Aiming to Improve the corporate governance system of publiccompanies in China, this paper explores ways to improve the quality of accountinginformation,and is therefore of great significance.In this paper, we use academic and empirical research methods to explore theimpact of corporate governance on the accounting information quality. This studytries to find out the general law of relationship between them through academic andempirical research. From the perspective of Stewardship theory, principal-agenttheory,Incomplete contract theory,Stakeholder theory etc.,we have carded theoriesand researched. In empirical studies, we use 2008-2010 Shenzhen A-share listedcompanies as the study of samples. We quality analysis the company's internalgovernance structure of the accounting information from the ownership structure,board characteristics, supervisory board and audit committee, the actual controlproperties. We utilized econometric methods involving descriptive statistics, test ofmean difference and Logistic regression analysis to make a detailed empirical study ofthe correlation of them. The empirical results show that equity concentration, tradableshares ratio,the size of the board, Number of board meeting, the size of supervisors,the establishment of the audit committee and practical control nature, etc. issignificant to the quality of accounting information.Through academic and empirical research,we have put forward the starting pointand specific measures for promoting positive interactions between them.