Empirical Study On The Listed Company Governance Structure Influence On The Quality Of Accounting Information Disclosure

The quality of accounting information disclosure has been a popular research field. At present, it is not only the global academic accounting research on key issue, but also has become an important problem that foreign investors focused on. Along with our country's reform and opening up over thirty years, the development of the securities market has already developed a considerable scale. Although our country's securities market has made great progress, the market standard has a certain improved degree, the current capital market is still in the developing stage, there are still many factors which restricts the development of Chinese securities market, such as accounting information disclosure mechanism is not so perfect, the information disclosure is not in time, etc. Consequently, accounting fraud cases happened frequently, and corporate governance structure is not complete. This article chooses this topic has strong practical significance. It summarized the views of previous scholars'academic research and achievements, and it made deep development.This article improved accounting information quality issues in the perspective of perfect governance structure of listed company. It mainly used descriptive statistics and regression analysis to econometric methods, and studied the correlation between them to analyze the issues. With standard and empirical research, it figured out the thought to solve corporate governance and the low effective quality of circulation of accounting information disclosure.This paper drew a conclusion that corporate governance had a strong impact on the disclosure of accounting information, by the research of correlation between corporate governance and accounting information, and then, as to improve the corporate governance of a listed company, came up with a strategy to enhance the quality of accounting information. The first part is a introduction compiled from four main aspects, namely the research background and purpose, literature review, content and methods of the research and the innovative points of the dissertation. The second part consists of the definitions of corporate governance and the disclosure of accounting information. Summarization of corporate governance and accounting information disclosure and the theoretical basis of above definitions are included in the part. The third part includes the various factors that contribute to the quality of the impact of corporate governance of the China's listed company had on the accounting information disclosure. In this part, in the first place is the introduction of the status quo of China's public companies'disclosure of accounting information and then the analysis of implication on the quality of accounting information disclosure given by both internal and external corporate governance. The fourth part is the empirical research of the quality of the impact on the accounting information disclosure made by corporate governance of public companies. In this part, the research design is made on the basis of the premises of the research, selection of the variables and the structure of the model, source of data and the selection of samples. After that, an empirical research is made by descriptive statistical analysis, correlation analysis and regression analysis on the sample data, thus comes the judgement of the impact on the accounting information disclosure made by corporate governance of China's companies. The fifth part is made up of the conclusion and suggestion of the research.