Study On Accounting Information Quality Based On Corporate Governance

Accounting information is the important information reflecting the production and operation of enterprises. Through the analysis of accounting information, it can help management in setting goals for the next phase, assist investors make investment decisions, help the government supervise the business activities of the enterprises. But the appearing of accounting scandals makes people tremble since this century, such as the "Hongguang industry" "Monkey King company" "Yinguangxia storm". And "Yinguangxia storm" is the most serious of all. These accounting scandals not only harm the interests of information users, but also disrupt the normal order of economic development. Therefore,the study of quality of accounting information is particularly important. In addition, many factors affect the quality of accounting information, corporate governance is one of these important factor. The quality of corporate governance related to the level of accounting information. Therefore, these is a strong theoretical and practical significance to research about the quality of accounting information from the perspective of corporate governance.Firstly, analysis the basic theory of accounting information quality and corporate governance through consulting a large number of documents. Secondly, the listed company in our country is divided into two types according to the agency cost: the high agency costs and the low agency costs. We select 2012-2014 SSE listed companies and calculate the accounting information quality about two kinds of companies by years and by industry through Jones model to analyze their differences. Then analyze the influence of various factors on the quality of accounting information from the internal corporate governance and external corporate governance perspectives, including shareholder structure, board characteristics, management ownership, debt sources, intermediaries.Then put forward relevant hypothesis, establish multiple regression model and make empirical test. At last, give some suggestions and countermeasures to improve the quality of accounting information according to the results of the above empirical analysis.