Empirical Research On Corporate Governance On The Transparency Of Accounting Information

Accounting information has been the focus of investor attention, with the development of China’s securities market, and the rational investment of general investors are more and more mature, on the accounting information requirements more stringent, but accounting information of listed companies in China has been worrying. To ease the investment accounting information contradictions between participants, and promote the development of China’s capital market, accounting information has been the accounting field’s focal point and difficult point. Hope to further improve the theory to provide more help for the practical need, many scholars have been study on it also, and great accomplishment again and again, one of them is that propose the transparency of accounting information which has much more rich content. The transparency of accounting information closely connect with aspect multitudinous, if you want to further insight into the accounting information transparency, have to from a different perspective on research. Only thus, it will be possible to meet the information demand of those who need the information. This article believes that company is the source in the supply chain of accounting information, and impact on transparency of accounting information is extremely important. So analysis from the perspective of corporate governance, expect to put forward measure that can enhance the transparency of accounting information.First, this paper describes the results of research at home and abroad from three aspects methods that the evaluation of accounting information transparency, the company’s motivation to improve the transparency of accounting information and the influence of corporate governance on the transparency of accounting information. Second, this paper describes basic theories of corporate governance and transparency of accounting information, and the author’s basic cognitive on the two things. Third, the author analyze our country’s present situation about transparency of accounting information, and point out that accounting standards, information disclosure and supervision of Information disclosure are not perfect. Then with the analysis on current situation of corporate governance’s factors, the author elaborates the influence of company governs on the transparency of accounting information by theoretical research. To further understand that the various factors of the corporate governance impact on transparency of accounting information, the author analysis the company which listed on the Shenzhen Stock Exchange as sample data by empirical study. Theoretical study and empirical study are used to be proved that it’s necessity and feasibility to research on transparency of accounting information from the company’s governance perspective. Last, in view of disadvantages by theoretical study and empirical study, the author makes recommendations which based on the perspective of corporate governance for enhancing the transparency of accounting information.