The Study On The Accounting Information Quality Of Listed Company Based On The Corporate Governance

After the development of China’s stock market for 20 years, China’s stock market has experienced a great change from the non-standard operation to standard operation, but there are still many listing corporation financial fraud cases in China’s stock market, therefore the quality of accounting information disclosure of listing corporation has aroused more and more attention by participants of stock market. The quality fraud and distortion phenomenon of listing corporation accounting information is caused by many reasons, but the most important reason is the lack of perfect governance structure of the corporate, and lack of perfect incentive supervision mechanism, which are specific revealed in the company’s board of directors, independent directors, supervisors and managers, and therefore, only from the internal governance structure of the listing corporation, strengthening market supervision and discipline can our country solve the problem of low quality of accounting information.This thesis studies the relationship between corporate governance structure and accounting information quality from theoretical and empirical analysis. In this thesis, the author first summarizes the relevant literature on accounting information and corporate governance structure, and then summarizes the main factors of corporate governance structure, and concludes the appropriate variables, then puts forward the hypothesis of empirical research. In the empirical research, the thesis selects 451 listed companies of Shenzhen stock market as a sample, and builds a regression model and a multiple regression model, then the descriptive statistics and regression analysis are carried out to get that the maximum amount of the top three executives total compensation, remuneration of independent directors and the shareholding of supervisors in listed company will influence the accounting information quality of the company. Based on the mentioned above, we can find that the listed company executive pay can promote the improvement of the quality of accounting information, and independent directors and supervisors will also can play the role of effective supervision.In the end, the thesis puts forward policy suggestions on improving the internal governance structure of the company, which is to pay attention to and improve the system, improve the system of independent director system and improve the internal supervision system, so as to continuously improve the quality of accounting information in our country.