The Impact Of Corporate Governance Structure Of Listed Company On The Quality Of Accounting Information

Corporate governance structure and the quality of accounting information exists very close relationship. On the one hand, the accounting information in corporate governance structure play an important role; on the other hand, the degrees of perfection of corporate governance structure determine the level of quality of accounting information. Therefore, the study of corporate governance structure on the quality of accounting information has a strong impact on theoretical and practical significance.This paper defined the concept of corporate governance structure, introduced the theory of incentive and restraint mechanisms, principal-agent asymmetric information theory and resource dependence theory, compared the major foreign corporate governance model, describes the quality of accounting information characteristics; Second, in-depth analysis of corporate governance structure of various factors on accounting information quality; again to Shenzhen Main Board listed companies in the three years2008-2010for the study to the Shenzhen Stock Exchange disclosure of evaluation results as a measure of the quality of accounting information; Finally, theoretical analysis and empirical research based on China put forward a sound corporate governance structure to improve the quality of accounting information of listed company policy recommendations.