Improve The Governance Structure Of Listed Companies In China Start To Improve The Quality Of Accounting Information Related Issues

With the accelerating of the economic world-wide process and the increase of the amount of the Multinational Corporation, the item of corporate governance became more and more popular. So as the accounting information was paid more attentions after the Enron incident and other financial scandals. So some experts and scholars made the two items together to study the relationships of the corporate governance and the accounting information. The corporate governance is a system, works for the owners who want to monitor the management performance of the firm. Accounting plays a role for providing information and supervising in this system and it is the very thing for the owners to do the assessments. The relations of the accounting and the corporate governance are just as the relations of the system and environment, the accounting is the system and the corporate governance is the environment. The system should go well with the environment in order to be helpful for making the system goals come true. For one thing, the accounting information is the reason why the corporate governance can run in an efficient way; for another thing, the corporate governance contains the managements of the accounting information, and also it is the important guarantee of the quality of the accounting information.This article focuses on the relations of the corporate governance and the accounting information, and does the much research on both of them. Using these conclusions, the article assumes that developing effective corporate governance can improve the quality of the accounting information. The article contains four chapters, for the first part, introducing the basic concepts of the corporate governance and the relations with the accounting information; the second part, analyzing the state of the relations of the corporate governance and the accounting information in our publicly held companies. Take the manipulation of the accounting information as the beginning of the study, and then list the process of how the relations work. For the third part, considering all these relations in an economic way, nowadays activities...