2013Journal of Shanghai Economic Management CollegeRequires access

Corporate Governance and Quality of Accounting Information of Listed Companies

Lingling Liu

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Abstract

In the course of economic activity,using the theories and methods of accounting,by accounting practices,people get the economic information reflecting the accounting main value movement,namely accounting information,which directly affect the listed company's management and decision-making goals.The authenticity of accounting information is a fundamental requirement to improve the quality of accounting information. Imperfect corporate governance structure is the root cause of the widespread distortion of accounting information of listed companies in China.Based on the relationship between corporate governance and accounting information,this paper analyzed accounting information distortion both from internal governance and external governance structure,finally pointed out countermeasures to improve the corporate governance structure and improve the quality of accounting information of listed companies in China.

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In the course of economic activity,using the theories and methods of accounting,by accounting practices,people get the economic information reflecting the accounting main value movement,namely accounting information,which directly affect the listed company's management and decision-making goals.The authenticity of accounting information is a fundamental requirement to improve the quality of accounting information. Imperfect corporate governance structure is the root cause of the widespread distortion of accounting information of listed companies in China.Based on the relationship between corporate governance and accounting information,this paper analyzed accounting information distortion both from internal governance and external governance structure,finally pointed out countermeasures to improve the corporate governance structure and improve the quality of accounting information of listed companies in China.

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Available abstract

In the course of economic activity,using the theories and methods of accounting,by accounting practices,people get the economic information reflecting the accounting main value movement,namely accounting information,which directly affect the listed company's management and decision-making goals.The authenticity of accounting information is a fundamental requirement to improve the quality of accounting information. Imperfect corporate governance structure is the root cause of the widespread distortion of accounting information of listed companies in China.Based on the relationship between corporate governance and accounting information,this paper analyzed accounting information distortion both from internal governance and external governance structure,finally pointed out countermeasures to improve the corporate governance structure and improve the quality of accounting information of listed companies in China.

Key concepts: Accounting information system, Accounting, Corporate governance, Business, Management accounting, Financial accounting, Accounting standard, Positive accounting

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