Biological Medicine Listed Company Governance Structure Influence The Quality Of Accounting Information Disclosure Research

At present,the biological pharmaceutical company belongs to the companies in e merging industries,but the momentum of rapid developments have sprung up,which serve a vital role for the economic transformation of China.These situations require m ore standardization of the content and the way of accounting information disclosure b y the biological pharmaceutical industry,continuously increased force of government regulation,and constantly improved social supervision system.Then,the biological m edicine industry in our country would go longer,and more stable.At present,problem s about relevant accounting information disclosure often appear in the release of acco unting information by our country's biological pharmaceutical company.We aimed to formulate corresponding regulations,and provide some useful suggestions to help imp rove our biological medicine industries through the investigation on situations of biol ogical medicine accounting information disclosure in China and it's influence factors.Our paper provide the background,design and methods in the first section,reviewed domestic and overseas literature about the investigation on Management Structure and Accounting Information Disclosure in the second section,and elucidated the theories about Management Structure and the influence of Management Structure on Accounting Information Disclosure in the third section.We identified that company played the actual role of balancing the stakeholders,and information asymmetry resulted from act of agency.Company should perform high quality disclosure of accountant information,and presented hypothesis.In the fourth section,we introduced the concept and development of current biological medicine industry during 2012-2014,and investigated on the accounting information grading,management structure and interfacciami.We concluded that Management Structure might influence the accounting information grading,and consequently resulted in punishment of rule-violate.In the fifth section,we explored and performed empirical analysis of Management Structure and the quality of accountant information disclosure,in which we found that enlarging the board size,increasing the proportion of independent director,and increasing the board of supervisors would promote the quality of accountant information disclosure.And the times of the board meetings showed negative correlation with accountant information disclosure.In the sixth conclusion,we believed that enlarging of broad size can increase the decision-making efficiency,increasing the proportion of independent director in broad can make the decision of company more objective and professional.At the same time,increasing the proportion of the board of supervisors and promoting strengthen on supervision would improve the quality of accountant information disclosure.In addition,increasing times of broad meetings would interfere the decision-making efficieny,especially for companies with small size and quick development.Low decision-making would influence the company performance,and consequently resulted in financial fraud of managers.Finally,we concluded the suggestions of improving the management structure and estimate system of accountant information,including establish the broad with proper quatity and rational construction,increasing the proportion of the independent director,limiting times of broad meetings and increasing the proportion of Spvboard.These would promote the accountant information disclosure with completeness and expressiveness of biological medicine industry,increase accounting information quality,and accelerate healthily and orderly development of biological medicine industry.