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On The Analysis Of Corporate Governance And Quality Problems Of Accounting Information

Posted on:2011-12-03Degree:MasterType:Thesis
Country:ChinaCandidate:H T WangFull Text:PDF
GTID:2189330338475458Subject:Accounting
Abstract/Summary:PDF Full Text Request
Accounting information plays an important role for the users, so the quality of accounting information has been the focus of attention. In recent years, domestic and international series of accounting fraud cases have occurred, which makes the parties have a strong challenge and a crisis of confidence in the quality of accounting information, and makes the quality of accounting information become a hot topic once again in accounting theory. We know that, although the factors that affect the quality of accounting information are many, yet traced mainly corporate governance deficiencies. With the rapid development of the economy, information and the modernization of management, managers must be concerned on corporate governance and quality of accounting information. This paper chose the topic from the perspective of improving corporate governance and explored ways to improve the quality of accounting information, so it has strong theoretical and practical significance.Corporate governance is a kind of institutional system which manages and controls corporate, it is the sound or not directly affects the healthy development of the listed companies and securities markets. Disclosure of accounting information is an important mechanism of solving the problem of information asymmetry between the demander and producer of accounting information, and will directly determine the quality of the effectiveness of capital markets and the efficiency of the allocation of social resources. Corporate governance and accounting information quality are closely related to each other. Based on home and abroad research status, the analysis analyzes and defines the corporate governance structure, quality of accounting information and other related concepts, and defines corporate governance into the internal governance and external governance. On this basis, the analysis explains the interaction between corporate governance and the quality of accounting information, draws conclusions of previous studies and makes a comprehensive analysis on the current situation of Chinese corporate governance and quality of accounting information, Finally, based on the analysis of the status quo, the analysis puts forward one way to improve Corporate Governance and the quality of accounting information. Quality of accounting information as a starting point for the optimization of corporate governance, we explore a new way. To optimize corporate governance-oriented, we open up a new way to improve the quality of accounting information.
Keywords/Search Tags:Corporate Governance, Accounting Information, Quality of Accounting Information
PDF Full Text Request
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