Governance Structure Of Listed Companies And Accounting Specialization Governance

This thesis starts with the falsification of accounting information, and probes into the deficiencies of corporate governance and their causes, and explores the countermeasures of improving corporate governance of listed company in line with the reality, then puts forward the ideas of strengthening professional accounting governance and protection of shareholders' interests based on the excellent corporate governance.The falsification of accounting information, a stubborn disease in contemporary capital market, has damaged seriously the transparency of capital market, and undermined the credit foundation of capital market, resulting in the serious loss of partakers, especial the shareholders. So, many researchers probe the ultimate causes of the falsification of accounting information. At the same time, the issue on the corporate governance has drawn more and more attention from the whole society, especial the capital market, and the management of capital market is increasingly aware of the irreplaceable influence of excellent corporate governance over the capital and even the national economy. Thus, it is of great significance to explore the falsification of accounting information and corporate governance. In the preface, the definitions of several related conceptions are clarified. The falsification of accounting information doesn't refer to the falsification caused by the deficiencies of accounting standards and regulations. Corporate governance, in the thesis, covers a narrow meaning, defined from the angle of shareholders of listed company and regarded as a series of corporate regulations to protect the their interests. At the same time, professional accounting governance is also defined from the angle of shareholders. It is both one of shareholders' management behavior and a tool for enforcing corporate governance to protect shareholders' interests.This thesis consists of four chapters:Chapter 1, re-understanding accounting system from the angle of corporate governance of listed companyBased on the comparison of the paradigm of research on falsification ofaccounting information, the thesis puts forward the opinion that the issues of accounting system can be researched from the angle of corporate governance. Then, it explores the relation between corporate governance and accounting system, and explains that it is reasonable and of positive significance to research from this angle.Chapter 2, the deficiencies of corporate governance of listed company and causes of themThe thesis analyzes the deficiencies of corporate governance of listed company from the angle of assemble of share-holders, board of directors, board of supervisors, and discusses the fact that minor shareholders' interests can't be protected effectively. What's more, the thesis further investigates the causes of deficiencies of corporate governance, and holds that it is the unbalanced structure of property rights that results in the falsification of accounting information.Chapter 3, the methods of improving corporate governance of listed companyWe must start with the improvement of corporate governance in order to solve the problem of falsification of accounting information, and this chapter discusses the methods. First, the thesis lists the standards of excellent corporate governance, and analyzes the "separating three rights" organization model which is used in listed company today. Then, the methods of improving corporate governance are put forward from two aspects: ultimate property rights and legal-person property rights.Chapter 4, the professional accounting governance in excellent corporate governance Based on the excellent corporate governance, professional management is a key factor to shareholders' governance, and professional accounting governance is an important part of it. In listed company today, shareholder's professional accounting governance is still very weak. It lacks in professional organizations and professional manners, and can't protect the interests of shareholders effectively. So...