The Research On Accounting Information Disclosure And Corporate Governance Structure Based On The Protection From The Interests Of Minority Stockholders

With the constant development of the stock market, the announcing information disclosure system of the stock market has already formed in our country, which play a positive role on maintaining stock market order and protecting the interests of masses investors. The announcing information disclosure system contacts the listed company and the investor, which quality is the basis that investors carry on the investment decision.However, we find that the announcing information disclosure in the listed company has still existed many problems and that illegal incidents have still happen occasionally. This phenomenon has damaged the interests of investor, especially the interests of minority shareholder. Minority shareholders are the demand colony of the accounting information disclosure, but their interests can not be paid attention to and be protected for a long time. So this paper on the basis of protecting minority shareholder' s interests, studies that the inner reason of the announcing information disclosure' s abnormity results from the faultiness of corporate governance structure. So the writer tries to reform corporate governance structure and improve the announcing information disclosure in order to protect minority shareholder's interests.The full paper was divided into five parts. Firstly, the writer sum up what influence corporate governance structure has in the announcing information disclosure, using them for reference. Secondly, the minority shareholder's demand for the announcing information disclosure is analyzed, which means that the authenticity of the announcing information disclosure is every important to the minority shareholder. Thirdly, the current situations of minority shareholder's interests damaged are analyzed, then their modality are pointed out. Because the announcing information disclosure' s abnormity damages minority shareholder's interests, the faultiness of corporate governance structure is the inner reason. Fourthly, the paper respectively studied how the board of shareholder, the board of directors, the board of supervisors and independentthe board of shareholder, the board of directors, the board of supervisors and independent director affect the announcing information disclosure, and pointed out their function when the corporation discloses the announcing information with demonstration measure. Finally, the writer put forward some advices to enhance corporate governance structure in order to perfect minority shareholder's interests.