Research On The Relation Of Distorted Accounting Information And Governance Structure Of Chinese Listed Companies

With the development of Chinese security market, people pay more and more attentions to accounting information authenticity. Especially the financial fraud cases that " Qiong Min Yuan", " YiAn Science and Technology Co. ", " Yin Guang Xia " etc. are exposed one after another, it has already bruised investors' confidence, damaged the function of optimizing resource collocation of security market,and hampered the normal development of security market. Accounting information distortion and how to improve the accounting information authenticity has become a problem which is paid more attentions to by accounting information users, including government regulation department, securities supervision commission, investors, creditors, accounting theoretical and practical professionals. In this thesis, the origin of accounting information distortion is the defect of corporate governance structure, to solve the problems of accounting information distortion, the key is to improve Chinese corporate governance structure.In this thesis, corporate governance structure has two sense of narrow and broad. Narrow sense mainly means the supervision mechanism that between stockholder and agent, while the broad sense is correlative with comprehensive benefit interrelaters.The research of this thesis is based on the narrow sense. In this thesis the accounting information distortion means inveracious information and that be lack of fairness which created by people, and part of information created by accident and exceed the significance level. Based on the definitions, this thesis expatiates on the basic theory about corporate governance structure and accounting information distortion. And on the basis of describing Chinese actuality of corporate governance and accounting information distortion, it analyses the defect of corporate governance structure and the effect coursed by the defect. At last, we carry through the empirical research from the stock right structure and the particularity of the board of directors.According to the result of research, the higher proportion of state shares and corporation shares, the higher likelihood of happening financial statement fraud,...