The Research About The Relativity Between The Structure Of Board And The Quality Of Accounting Information

Recently, there are more and more accounting frauds, earning management and false presentation of accounting information in Chinese public company, these phenomena bring bad influence to the confidence of investor in Chinese stock market and Chinese stock market which is in the early developing phase, it both decrease the quality of accounting information. It also baffle the development of Chinese stock market in the health way. Lots of scholars think one of the factors which cause these phenomena mentioned above is corporate governance. The core factor of corporate governance is the structure of board of company, so this paper explore that how to increase the quality of accounting information from the angle of view of the structure of board by studying the sample of Chinese public company.Based on the review of the relating research literature about this topic, this paper analyze the relativity between the structure of board and the quality of accounting information by the ways of demonstration research. accounting information by the ways of demonstration research. In the process of demonstration research ,this paper use the listed companies whose audit reports had been pronounce to be nonstandard in 2006 as the initial sample, using the models of earnings management to calculate earnings management degree of the sample companies, and takes its absolute value, then carries on the arrangement, constitutes the new sample that Arranges company 60 on "high in earnings management degree" and company 60 on "low in earnings management degree", after carrying the description analysis and the even value difference examines examination and comparing analyzes between the two groups of samples, used the Logistic return model examines between the relationship between the board of director's characteristics and the earnings management degree of managers, and gives some discussion based on the result. Finally, obtains the conclusion of this thesis, simultaneously gives some proposals about consummating the board of directors system based on the empirical analysis result.This paper main conclusion includes: it is remarkable positive relation between the size of the board, the job position for chairman of the board and the earnings management degree, and it is not so clear relation between the proportion of Independent directors in the board, Audit Committee and the earnings management degree, Regarding these questions, this paper carried on the specially analysis, and gives some proposals that the board of directors should maintain the appropriate scale, two duties between chairman of the board and general manager should be completely separated, "The independence" of Independent directors in the board should be enhanced, the construction and the consummation of the audit committee system should be vigorously advanced.