Research On The Corporate Governance Of Chinese Listed Companies And Its Influence Upon Quality Of Accounting Information Disclosure

With reform and open policy developing, securities business has grown up from nothing to huge scale relatively in China. Although it has gained great development and its criterion has advanced a lot, many factors which confine its healthy development still exist. One of the factors is low quality of accounting information disclosure.Government, theoretic scholars and practical entrepreneurs have carried out extensive and continual research around this problem about low quality of accounting information disclosure. Based on current research on governance of the listed company and quality of accounting information disclosure, this paper of normative analysis begins with corporate governance of the listed company to study the impacts of the listed company's governance on quality of accounting information disclosure on the framework of interior and exterior governance. The paper indicates that effective corporate governance makes accounting information which disclosed outside credible, relative and timely, and shows that how perfect corporate governance is will confine the quality of accounting information disclosure. According to the above conclusion, this paper analyzes the limitation of interior and exterior governance in Chinese listed company, and how the limitation influences the quality of accounting information disclosure. Lastly, this paper proposes the suggestion to improve interior and exterior governance of Chinese listed company.