Font Size: a A A

Research On Relationship Between Accounting Information Quality And Supervisory Board System

Posted on:2007-10-03Degree:MasterType:Thesis
Country:ChinaCandidate:Z S LiFull Text:PDF
GTID:2166360182490705Subject:Economic Law
Abstract/Summary:PDF Full Text Request
At the age of high-developed network and information ,the information becomes more and more important .In these recent years, a series of phenomena such as the fuzzy accounting information and accountant malpractice took place in the list companies at home or aboard, which made the accounting information disclosure and quality arose widespread attention in the modern society again .The writer find that the distortion of accounting information and accountant malpractice is related to the malfunction and invalidation of auditor .Therefore, the writer try to improve the accounting information quality in China by perfecting the auditor rule and avoid the fuzzy accounting information and accounting malpractice to overflow again.This dissertation is made of 4 parts:The chapter 1 is about the basic theory research on accounting information quality. Firstly, comparing with the actuality of accounting information quality and law regulation in the other counties and finding the difference and lack of our country;Secondly, looking for the reasons on the accounting information quality in the macroscopic and microcosmic way;In the end , the writer suggests improving and perfecting the accounting information quality through the supervisory board through the relationship contrast between the accounting information quality and supervisory board system.The chapter 2 is about the observation and analysis of the foreign supervisory board system. The writer observes the independent director system in USA, the supervisory board system in German and the watchdog system in Japan and analyze their advantages and disadvantages, which are very important for China to choose and perfect our supervisory board system.The chapter 3 is about the reasons research on the supervisory board system malpractice in China. Firstly, the writer analyzes the shortcoming of supervisory board system and outside effects, then tries to dig the malpractice roots of supervisory board system. Secondly, the writer suggests that it is necessary and indispensable to strengthen and perfect our supervisory board system.The chapter 4 is about legislative conceive of the rule of supervisory board.Through the analysis on the theory base of supervisory board, the writer concludes that the supervision of supervisory board is very important in the corporation governance. In the end ,the writer hopes to improve the accounting information quality by perfecting the auditor rule> optimizing the internal corporate governance structure and strengthening its supervision % check function .In the end, the writer suggests that it is not enough to improve the accounting information quality by only strengthening and perfecting the supervisory board in the company but the internal and external corporate governance result. As we known ,the crucial question of the corporate governance in China lies in the change of stock structure and realize the pluralistic stock and market-orient stock control, which can change the "one stock control","the internal control". So much so that, we can resolve all the questions we are confronting now.
Keywords/Search Tags:Accounting information, Fuzzy accounting information, Accountant information malpractice, Supervisory board, Corporation governance
PDF Full Text Request
Related items