Quality Of Internal Governance Of Listed Companies On The Disclosure Of Accounting Information

Recently, the distortion phenomenon of accounting information is increasingly serious. There exists serious internal corporate governance deficiency in China's listed company, which prohibits the improvement of the accounting information disclosure greatly. Effective internal corporate governance, on one hand, can guarantee that the minority shareholders get reliable and true information about company's investment value, and will not be cheated and manipulated by the large shareholders; on the other hand, it can effectively encourage.managers to maximize company's value, therefore to produce the reliable information about the listed company. Internal corporate governance has important impact on the information disclosure of the listed company.The internal corporate governance rises to reconcile the relationship between shareholders and managers. So, designing a set of effective encouragement system and right control system is the crucial part of internal corporate governance, which is helpful to enhance the listed company's quality of accounting information disclosure.The new idea of this paper lies in analyzing the impact of internal governance on the quality of accounting information disclosure from the aspects of the encouragement system and right control system.This paper consists of six Parts:Part one introduces research intention of the thesis.Part two explores the basic theory of the corporate governance and the quality of accounting information disclosure.Part three analyzes the influence of the right control system on the quality of accounting information disclosure.Part four analyzes the influence of the manager encouragement system on the quality of accounting information disclosure.Part five analyzes deficiencies of internal corporate governance in China's listed companies, and the influence on the quality of accounting information disclosure.Part six gives some suggestions that improve the internal corporate governance to enhance the quality of accounting information disclosure of China's listed companies.