Corporate Governance Research, The Impact Of Accounting Information Distortion

In recent years, the phenomena of the false accounting information in the public corporations have surfaced frequently,and the trend is getting worse. It not only deeply frustrates the investors' confidence but also undermine the healthy operation of securities market.Furthermore it puts the accounting industry in an unprecedented credit crisis.It is utterly important to govern the falsity of accounting information.The author of the thesis think that the reason of the false accounting information is the imperfect corporate governance to some degree, which would seriously cause insider control.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 15* Communist Party of China's Conference also emphasized that consummating juridical person governance structure is an important task of state-owned enterprises' reform. Considering the enterprise'reform has entered a new phase of corporate governance innovation and the accounting information is seriously falsest is of great significance to explore the issue of the false accounting information and corporate govemance.The thesis starts with the actualities of the false accounting information in our country,Then it expatiates the status of corporate governance of the public corporations in our country 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 builds a pattern of corporate governance in accordance with the situation of our countn,which can solve the problem of the false accounting information.