| With the growth of economy,there will be more and more opportunities for investment,and people will enjoy it.The accounting information reported by enterprises is the main basis for investors to judge whether enterprises are worth investing.Therefore,investors gradually find that the quality of accounting earnings plays an important role in investment behavior.However,through Enron and World Com and other financial fraud incidents,some companies will still publish inaccurate and wrong accounting information.Therefore,combined with the occurrence of this situation,in this paper,there are three levels of corporate management rights,namely prestige power,ownership power and structural power,and the relationship between these three and the quality of corporate accounting earnings is studied.This paper combines empirical analysis with case study,selects high-tech enterprises in a shares of all listed companies in China,and selects the annual data from 2009 to 2019 as the research sample.Through the research,it is found that there is a certain relationship between the quality of accounting earnings and the proportion of shares held by the management,the length of service of senior executives,and whether the general manager and the chairman of the board of directors have two rights in one There is a positive correlation between the two,and a negative correlation with the latter.The former two rights are respectively the ownership power and prestige power of high-tech enterprise management,while the latter is the structural power of high-tech enterprise management.Then,on the basis of empirical analysis,this paper introduces a case study of Midea Group.Through the analysis of Midea Group's management mode,it further verifies the conclusions of empirical analysis.Based on Midea Group,it summarizes the problems existing in the accounting information disclosure of high-tech enterprise management and puts forward corresponding solutions. |
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