An Study Of Quality Of Accounting Earnings Based On Corporate Finance Governance

It is a fact of objective existence that accounting information has impact on the economy. The more the economy develops, the more the accounting is of importance. In the modern marketing economy, the dependence and unity of opposites of real economy and fictitious economy further reflects the serious economic aftermath of financial and accounting information. It is just because accounting information takes so widely an influence on the equity of distribution of social wealth and allocative efficiency of economic resource, financial scandals which seek for improper interests by drawing up or using counterfeit accounting information happen time after time. Aiming at corporate accounting malpractices and poor quality of earnings, the author will study on the financial and accounting information system under the framework of corporate governance system and corporate management system, analyze the relationship between corporate finance governance and quality of accounting earnings, and try for a best approach to settle the interest dispute of financial governance among stakeholders in the corporate and finally the issue of quality of accounting earnings.Outline of the study. Firstly, it describes the basic problems of corporate finance governance and quality of accounting earnings as well as their inherent relations. Secondly, analysis and evaluation are done to finance governance status by adopting the finance governance evaluation model, and to the quality of accounting earnings by analyzing accounting statements and using knowledge of financial management as well as financial analysis tools. Thirdly, case study is set to prove the point of view of the study. Then the last comes the conclusion and revelation.Study Methods. Firstly, evaluation is done to the performance of finance governance by qualitative and quantitative analysis. Secondly, an analysis is taken on the relation of corporate finance governance and quality of accounting earnings. Thirdly, systematic analysis and evaluation are done to quality of earnings by analyzing annual consolidated accounting statements of the corporate and introducing accounting ratio index; fourthly, case study of quality of accounting earnings. Conclusion and revelation. (1) Corporate finance governance has obvious impact on the quality of accounting earnings; (2) Quality of accounting earnings of the corporate can be a reaction to finance governance; (3) An effective corporate finance governance is the best way as well as the essence to solve quality problems like accounting earnings control, and so on.