Study On The Relations Between The Corporate Governance And Accounting Information

In the 21st, there are many accounting scandals have broken in many big companies of different counties. The corporate governance In USA is better than others, but after the bankruptcy of Enron in 2001, the Global Crossing, Adelphia,weltcommunicate and sile company were found finance embezzlement. This have beaten the trust of investor seriously. in Germany, the crisis which was led by the bad management in several big companies caused many investor lose heart in stock market. In Japanese, many finance institutions and big enterprises have closed down, such as Hokkaido bank,sanyi paper, eight hundred companion, east meal company and then snow marking company and so on, this has influenced the Japanese economy disadvantagly. In our country, from Shenzhen yuanye at the beginning of 1990 to hongguang shiye ,dongfang guolu at the end of 1990 and then yinguansha this caused people's unprecedented trust crisis to accounting information. The accounting distortion such as earning management, the problem of the accounting information discloses and so on is the core problem of security market . It has caused people's general concern about the accounting information of the listed company in our country. The author consider that the bug of the corporate governance is the root of accounting information distortion. So the paper research on the corporate governance and accounting information. The thesis is composed by 5 parts: The first part, chapter 0, includes the background,objective, significance, domestic and international research current situation, frame of the thesis; The second part, chapter 1, analyses the corporate governance how to influence the accounting information. Most includes the persons who are correlated with the interests has the different influences on accounting information. The author analyze this influence by game modes. The third part, Chapter 2, on the other hand, analyses the accounting information how to influence the corporate governance. The discussing most is about the role, the performance of the accounting information for the corporate governance. The fourth part, Chapter 3, carrying on the positive research on the relations of corporate governance and accounting information. The results indicates that good corporate governance system in favor of improving the quality of accounting information and accounting information'reliability, integrity is also the basic conditions of the corporate governance. The fifth part, Chapter 4, sum-up the work has done and analysis the prospect in future.