| Many documents show that a good corporate governance structure has a positive impact on the quality of information disclosure of listed companies.This view can also be seen in the capital markets in recent years as a result of corporate governance issues that have led to the disclosure of information breaches in public companies.The company is basically "human" organization,the corporate governance structure is the result of the game under the law,system and rules.Therefore,ownership structure,management structure decided to corporate power structure characteristics of corporate governance is the listed companies in the face of external pressure,especially from the capital market regulation of threshold pressure in the deep reasons of the violation of accounting information disclosure.This is often overlooked by academics.This article attempts to review the information disclosure case in the perspective of corporate governance.Introduces the writing background of this article,and reviews the current status ofthe research on corporate governance and the quality of accounting information at home and abroad.The second chapter introduces the theoretical basis of the article,then analyzes the influence mechanism of the corporate governance structure on the quality of accounting information disclosure.Article 3.Chapter iv USES the results of theoretical analysis in chapter 2,and analyzes the reasons for the disclosure of the breach of information disclosure from the perspective of corporate governance,and puts forward Suggestions for improvement.Chapter 5 is the limitation of the implications and research of this article.This paper argues that the diversified shareholding structure of boyuaninvestment corporation is the deep reason for the disclosure of the violation information.This kind of equity structure leads to control of the company and residual income teilhaberechte mismatch,when decline in operating performance,company capital market threshold pressure,actual controllers or choose to flee strategy,performance for the company owners;Or take a risk by accounting fraud.In order to improve the quality of the company’s information disclosure,the advice is to increase the concentration of equity,the degree to which the rights of control and residual benefits are increased.Second,to increase the proportion of institutional investors;Third,we will make full use of the independent director system and the supervisory board system to control people’s checks and balances.Four is to improve the listed company information disclosure cost,namely the CSRC on information disclosure of listed companies increasing penalties,increase the delisting system of execution. |
