Research On The Influence Of Corporate Governance On The Accounting Information Quality Of China 's Listed Companies

With the progress of the society and the continuous economic development, the number of listing Corporation also increases, the capital market is playing an increasingly important role, the phenomenon of accounting information fraud also increases. Low quality accounting information is easy to mislead the decision makers and destruct the order of capital market.So, how to improve the quality of accounting information has become a hot research topic among the domestic and foreign experts.This paper focuses on the impact of corporate governance on the listed Corporation of the quality of accounting information, corporate governance structure is the arrangement of enterprise owners supervision and management control of the enterprise. A perfect internal corporate governance structure can bring for the enterprise good internal control environment, supervision and restrict the management behavior, to ensure the quality of accounting information; a healthy market environment, a sound legal system and perfect audit system can provide basic guarantee for the high quality of accounting information. Over the years, the focus of experts and scholars are in the internal corporate governance, but in recent years, the voice of improving external corporate governance getting higher and higher, this paper argues that internal governance must be strengthened on the basis of the improvement of the external governance, external pressure will increase enterprise illegal costs and improve the listed company accounting information quality indirectly.Based on the summary of research results by scholars,from the two aspects of internal and external governance, combined with the case of financial fraud, analysis the impact of corporate governance on the quality of accounting information of listing Corporation. Finally, according to the theory and the case puts forward some relevant suggestions, draw a conclusion.