Do Corporate Governance Structure Affects The Quality Of Financial Reporting In Chinese Listed Companies

30years of reform and opening up, China ’s enterprises and marketsynchronous rapid rise. Now we are in the world500strong in60haveincluded Yu Xi, Taiwan has nearly70seats. Overseas listing of Chinesecompanies in more than3000. However, our quality of enterprise from theoverall perspective, far did not achieve world class. The judge from theselected top500enterprises of the industry structure, profit model,management level have been reflected, a core gap is the level of corporategovernance. The developed country develops, because both of them havetheir own excellent company, is not only large companies, including lifeand growth in nature of smaller companies, these companies have relativelyperfect corporate governance structure. The company is followed by thecapital market, the latter for the good company, small company has thepotential to provide resources and power, so these countries enduring thecomprehensive strength and competitiveness. But in our country, it alsohas many companies grow sturdily, this is the sign of Chinese take offthe economy, but there are a lot of bad company, even a bad company throughthe manipulation of accounting information or other means capable oflasting to get funding, which caused severe mismatch and enormous wasteof resources. This is the article on China’s capital market andenterprises concerned.According to the governance structure of Listed Companies in China,through theoretical and empirical analysis, to study the influence onaccounting information disclosure.The first chapter analyzes the background and significance ofselecting the topic, the definition of related concepts, normativeresearch frame and method, and points out the innovation and the possibleinadequacy.The second chapter from the governance structure of listed companiesand the characteristics of board of directors in two aspects of domesticand foreign research literature summary review.The third chapter uses different economics theory as the logicalstarting point, analyzes the quality of accounting information disclosureeffects, including: rational agent assumption, incomplete contracttheory, the efficient capital market hypothesis, principal-agent theory and incentive mechanism.The fourth chapter according to the corporate governance structureof the different aspects of the quality of accounting informationdisclosure effects to the hypothesis, empirical analysis.The fifth chapter in the above basis, through the SPSS software tocarry on the descriptive statistical analysis, multiple linearcorrelation coefficient analysis, Pearson analysis, Spearman analysisand Logistic regression analysis of correlation coefficient.The sixth chapter put forward the related policy suggestion.