Study On Accounting Information Disclosure Problems Based On Corporate Governance

The mechanism of accounting information is produced internally from the mechanism of corporate governance. This article studies some problems about the disclosure of accounting information under the framework of corporate governance. It makes a detailed analysis of the influence from the mechanism of corporate governance on the accounting information disclosure, by taking into consideration the agency issues arising from the separation of the managers from the owners under the modern corporate environment in order to solve agency conflict and to realize right restricting and benefit grouping.In detail, the first problem of internal corporate governance is the structure of stockholders' right. The function of board of directors, the development of independent director efficiency and the encouragement mechanism of supervisors are the second problems. The fist problem of external corporate governance is the efficiency of stock market. Capital market with transparency mechanism, manager market, product and element market are the second problem .In addition, there is some relation between internal and external mechanism of governance .The mechanism of internal corporate governance affects the development process of accounting information. The mechanism of external corporate governance affects the output and disclosure process of corporate governance is weakened and the false problems of accounting information disclosure can be solved thoroughly by strong-flexibility corporate mechanism.