Research On Corporate Governance Of China's Listed Company

In our country socialism market economy construction and the development processes, accounting information develop the important function, being placed in the very important position. However, serious Quality of accounting information (QAI) problem of listed company obstructed further development of our country economy. The reason of distorted information is various, we think that the most basic reason lies in the serious limitation of Corporate governance. On the other hand, inferior accounting information of listed company also obstructs the adjustment and perfect of the corporate governance. The Corporate governance have close relation with accounting information quality, the paper is exactly to research from this aspect.First this paper explores the concept, theories foundation, the relationship between corporate governance and QAI. Base on that, the paper analyzes thoroughly status of QAI and corporate governance in China's listed companies, and the deficiencies of corporate governance influence on QAI. Next the author develops an empirical analysis on the relationship between corporate governance and earnings management of China's listed companies from aspects of ownership structure and board of director characteristic. Last the author gives some suggestions that improve corporate governance and QAI of China's listed companies.