Promote The Quality Of Accounting Information Disclosure Of The State-owned Listed Companies Based On Corporate Governance Research

The quality of the information is an important part of corporate governance because it is aimed at coordinating the interests of all parties involved and reducing conflicts of interest principal-agent problem caused by information asymmetry.China's state-owned enterprises play an important role in promoting the development of the national economy and play an important role in important areas and industries related to the country's politics,culture,military,diplomacy and economy.Although state-owned enterprises are in an irreplaceable position in economic development,they also have some shortcomings in the system,and there are also some loopholes in accounting information disclosure.There are many reasons for the problems in accounting information disclosure.There are bound to be reasons for corporate govermance.When the company's operating results are not up to expectations,the quality of accounting information is low,and the financial accounting statements are not satisfactory.At this point,some companies will actually disclose,but some companies have joint problems with corporate govermance under the control of the management,and hope to use false accounting information disclosure to whitewash the statements,and naturally disclose accounting information.It is also unfair.Research Status:Most of the current researches are based on the research of Chinese listed companies in Shanghai and Shenzhen stock markets,and the relationship between corporate govermance and the quality of accounting information disclosure is discussed.The author believes that the existing research only between tests specific mechanisms for disclosing information on corporate governance and accounting information on corporate governance,accounting information does not develop,and can not fully reveal the causal logic between the two.Internal mechanism.In addition,most of the existing literature research is listed companies in China,and has not focused too much on China's state-owned listed companies,and state-owned listed companies play a pivotal role in China's economic development.Therefore,the problem studied in this paper is:the case of Kunming machine tool is used as a clue to find out the corporate governance problems that affect the quality of business accounting information,to solve and improve this,and then the universality can promote China's state-owned Countermeasures on the quality of disclosure of the accounting information of listed companies.Research ideas and research methods:This paper will summarize the internal governance structure of China's state-owned listed companies,such as the shareholding structure of the state-owned listed companies,the size of the board of directors,the composition of the board of supervisors,management changes,the establishment of independent directors and the audit committee,and The influence of external market competition,external audit institution supervision,government legal supervision and other external corporate governance mechanisms on accounting information disclosure,using the literature method,reading method,case analyzes and other research methods,with Kunming machine tools as a case,from the internal system of corporate govermance and The external supervision mechanism explores how corporate governance affects the accounting information disclosure of state-owned listed companies,and finally proposes countermeasures and recommendations to improve the public accounting of companies information disclosure.The research findings of this paper include:(1)Accounting information disclosure of state-owned listed companies is not true,lack of reliability;accounting information disclosure is not timely,affecting the relevance of information;accounting information disclosure is too simple,lack of integrity;information disclosure is not uniform,affecting The comparability of information.(2)Improving the construction of government laws and regulations,improving the corporate governance structure of state-owned listed companies,and strengthening internal and external supervision mechanisms can enhance the transparency of state-owned listed companies and minimize the possibility of disclosure of accounting information.