Corporate Governance And Accounting Information Quality Correlation Studies

With the deepening of economic reform in China,economic globalization has become a trend.No matter how the accountant develops,occupy an important position on the economic stage,the accountant information that the company discloses is always the main point of the attention of all circles.High quality accounting information must be subject to perfect the corporate governance system,the harmonious atmosphere of corporate governance will help to reconcile the interests of the contradiction between internal departments,department differ in thousands ways,mutual constraints,business work orderly,reasonable operation company,revealed that high quality accounting information is just around the corner.Reliable accounting information helps policymakers to make rational judgments and reduce the risk of asymmetric information.The fundamental purpose of building a corporate governance system is to reduce the problem of corporate governance and reduce the problem of disclosure and improve the efficiency of corporate governance.Based on carding domestic literature and foreign literature,this paper summarizes the changes in ownership structure,board size,the audit function of the audit committee on the influence of the accounting information quality on the principal-agent theory,stakeholder theory,signaling theory and information asymmetry theory as the supporting of the theory of corporate governance and the theory of relativity of accounting information disclosure quality.In the case of M group,the influence of corporate governance on the quality of accounting information is explored from two aspects of corporate governance internal architecture and external supervision mechanism.Full text analysis concluded that adjust the equity structure,according to actual circumstances,establish targeted incentive mechanism,increase the directors and supervisors member functions,to make the company governance structure,to improve the disclosure of accounting information authenticity and reliability.