Research On The Impact Of Corporate Governance Structure On Performance

The objective of accounting is to provide useful accounting information for decision making through its own unique management system and system application.In order to avoid a single static or accounting policy is useless and misleading in accounting information,China's accounting standards allow enterprises to change the voluntary accounting changes based on their own operating characteristics and environmental changes,but the right to choose the accounting information provides the opportunity to manipulate the accounting information. Through the research we know that corporate governance and accounting information are closely linked. Full and perfect corporate governance plays an important role in the ownership structure, governance of the board of directors and management of the management.To be able the voluntary accounting changing to the listing Corporation to operate effectively and social resources are configured effectively.Therefore, this article taking the corporate governance structure as the starting point and the voluntary accounting change of listing Corporation as the research object will research on the impact of corporate governance structure on the performance of the voluntary accounting changes based on the theoretical analysis and empirical analysis. First of all, this paper describes the research background about domestic and foreign research status,then puts forward the content and research methods of this paper.Secondly,an empirical analysis is made on the basis of theoretical analysis. Respectively in 2012,2013,2014 of voluntary accounting changes in the listing Corporation's 11 financial indicators based on the factor analysis method go to build a comprehensive evaluation of enterprise performance indicators aclcpi. Then through the above enterprise 2012-2014 corporate governance structure elements and the hypothesis of aclcpi, we will establish the cross section data model and explore the influence of the main components of the corporate governance structure on the performance of voluntary accounting changes.Finally,the conclusion is drawn through the comparative analysis of the three factors. From the perspective of corporate governance structure, it is beneficial for the healthy development of the securities market to guide the rational use of accounting changes and improve the comprehensive efficiency of the listing Corporation.