Font Size: a A A

Governance Of Listed Companies And Their Impact On The Quality Of Accounting Information,

Posted on:2004-03-26Degree:MasterType:Thesis
Country:ChinaCandidate:X M LiuFull Text:PDF
GTID:2206360092485167Subject:Accounting
Abstract/Summary:PDF Full Text Request
The falsification of accounting information is an international problem. No country can avoid and solve it. In China, the events of the falsification of accounting information have never paused. The falsification of accounting information has damaged seriously the transparency of capital market, and beaten the investing belief of the investors, shadowed the development of world economy. So, many researchers probe the ultimate causes of the falsification of accounting information. When the author chooses the topic of this thesis, Americans have broken out many scandals of false book of account, among them there is no lack of some world famous companies. So probing the reasons for the falsification of accounting information and finding the measures to solve this problem become the author's interest.At the same time, more and more academician and practical individuals take cognizance that the increase of national economy depends on the increase of corporate fortune, while creating fortune depends on the favorable corporate governance. Fourth Plenary session of 15th Communist Party of China's Conference brought forward that wholesome corporate governance should be the core of the establishing the modernization of corporate system. Fifth Plenary session of 15th Communist Party of China's Conference also emphasized that consummating juridical person governance structure is an important task of state-owned enterprises' reform. The 10th National People's Congress confirmed the pattern of establishing the nation capital committee to solve the problems of state-owned stocks' reduction and corporate governance. Considering the enterprises' reform has entered a new phase of corporate governance innovation and the accounting information is seriously false, it is of great significance to explore the issues of the falsification of accounting information and corporate governance.The thesis starts with the general problems of corporate governance and discusses the actuality of accounting information quality and the ultimate causes of the falsification of accounting information. Then, itexpatiates the status of corporate governance of listed companies in the perspective of interior governance and exterior governance, and the influence on the quality of accounting information caused by governance deficiency. At the end of the thesis, it erects a pattern of corporate governance in accordance with the situation of our country, solving the problems of inefficient of corporate governance of listed companies and the falsification of accounting information.This thesis consists of five chapters:Chapter 1 is the general study of corporate governance.This chapter primarily probes the meaning,form,content and pattern of corporate governance. First, it defines the meaning of corporate governance, which is an inevitable premise to study corporate governance and accounting information quality. Corporate governance, in the thesis, covers an extensive meaning, including internal governance and external governance, including the governance by stockholders and the one by creditors,employees and other interest related persons. Then the thesis introduces the mechanism of corporate governance also from two aspects: internal and external corporate governance briefly. Second, it describes the form of corporate governance. At last, it introduces roughly three kinds of corporate governance patterns and we should explore one fit for our country.Chapter 2 is the analysis on the quality of accounting information of listed company.In order to study the status quo of the quality of accounting information, it's necessary to probe the standard to scale accounting information quality. First, the thesis summarizes the research fruits of accounting information quality characteristics home and abroad. Second, it expatiates the status quo of accounting information quality, pointing out that the falsification of accounting information is an inevitable problem. However, what on earth leads to this problem? Then it analyses the causes of f...
Keywords/Search Tags:Corporate Governance, The Quality of Accounting Information, Interior Governance, Exterior Governance, Influence
PDF Full Text Request
Related items