The Research Of Accounting Information Quality Relevance Based On Corporate Governance

In China, the poor quality of accounting information hindered the construction of the normal market order, hindered the orderly operation of capital market, and hindered the economic development seriously. So from the point of reality, it is urgent to improve the quality of accounting information. Corporate governance structure and the accounting information quality are the important carrier of micro economic operation, there is a natural connection between them. Corporate governance mechanism essentially affects the generation of accounting information, effective corporate governance structure is able to provide high quality of accounting information. Thus, to improve the quality of accounting information, the study of corporate governance is indispensible.Based on the connection between them, this paper discusses how corporate governance structure influences accounting information. Firstly, the domestic and foreign research are presented, the existing research conclusion are classified summarized, this part provides the basic thought for the research; Secondly, given the related theory, including the concept and basic theory of corporate governance, the connotation and the present situation of accounting information quality, the whole research is based on the above theory; The third chapter further analyses the influence of corporate governance on the accounting information quality, from the main factors:ownership structure, the board, the board of supervisors and the incentive constraints mechanism; The core part is the empirical research,2454samples from2010to2012were selected, the correlation analysis and multiple regression analysis are conducted, there are six hypothesis passed the significance test, four didn’t pass; Finally, combined with the conclusions, from the four aspects some suggestions are put forward.