Research On Corporate Governance And Accounting Information Quality Of State-owned Enterprise

Accounting information quality has been a research focus in accounting field. In the view of the enterprise, it is not only the basis of power balance of all the enterprise internal parties but also the basis of development. From a stakeholder perspective, accounting information improves enterprise’s transparency, reduces the information asymmetry and provides the support for stakeholders’economic deci sions. From the perspective of resource allocat ion, high quality accounting information is beneficial to the healthy and orderly development of market economy, promoting the flow of social resources and achieving the aim of most efficient resource allocation. Corporate governance is the important underlying factors of accounting information quality. Good corporate governance mechanism can not only strengthen enterprise internal control and reduce opportunism behaviors of the admi n i strators, but also prov i de a good environment protection of the generation, supervision, verification and supervision of the accounting information.Therefore, based on the close relations between corporate governance and accounting information, from the angle of the state-owned enterprise internal and external governance and generation, supervision, verification and supervision, this article makes in-deep analysis of the accounting information in order to seek the method to improve the accounting information quality of state-owned enterprise. This research has very important theoretical and practical significance to improve the corporate governance structure of state-owned enterprise and improve the quality of accounting information.The main content includes five chapters. The first chapter is introduction. It mainly discusses the background and significance of this paper, the research findings both at home and abroad, the main content and research method of this paper. The second chapter is the relevant theories of corporate governance and accounting information qua I ity. It introduces the mutual relationship between corporate governance and accounting information, laying a solid theoretical basis for the following analysis. The third chapter points out the present situation of our state-owned enterprise accounting information quality, and ana lysis these problems from the v i ew of corporate governance. The f i f th chapter, based on the above analysis, puts forward the corresponding recommendations respectively from the generation of accounting information, supervision, verification and supervision link.This article mainly uses the methods of normative research, making full use of the scholars’ findings about corporate government and accounting information quality. It carries on the analysis and research by making comprehensive use of multidisciplinary knowledge such as accounting, management and so on.