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Analysis on the Influence on Quality of Accounting Information Disclosure from Corporate Governance Structure of China’s Listed Companies

Author: JiangJiang
Tutor: YuXiaoMing
School: Jiangxi University of Finance
Course: Accounting
Keywords: Accounting Information Disclosure quality Governance structure Defects affect
CLC: F275
Type: Master's thesis
Year: 2010
Downloads: 1097
Quote: 1
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Abstract


With the accelerated process of economic globalization, the number of multinational rapid increase in the corporate governance structure more and more people pay attention to accounting information has also become the focus of concern following the Enron and other corporate giants have the financial scandal broke. Cases of financial scandals emerging domestic and foreign scholars began to think about the corporate governance structure and disclosure of accounting information quality of these two issues together to examine the correlation between them. Corporate governance structure is a series of institutional arrangements made by the owner of the company's management, operations, performance monitoring and control, accounting impart information and supervision and management role to play in such a system arrangement, is the owner operator supervision and motivation tool. The relationship between the accounting and corporate governance is the relationship between the system and the environment, corporate governance structure is a whole environment, the accounting information system is one of the subsystems, both need to be coordinated in order to contribute to the realization of the goals. On the one hand, the corporate governance structure from multiple angles affect the quality of accounting information disclosure, reasonable corporate governance structure is to provide high-quality accounting information protection; On the other hand, the accounting information system to a certain extent on the reaction in the corporate governance structure, high-quality accounting information that allows all stakeholders to more effectively monitor and control the company's management, the quality of accounting information is the prerequisite for the effective operation of the corporate governance structure. In recent years, the accounting information provided by listed companies in China are often misleading, false statements or major omissions phenomenon, disclosure of accounting information distortion, timely disclosure is more serious, contrary to the public of the securities market, fairness, impartiality and good faith. principle, harm the interests of the majority of investors, but also seriously interfere with the normal operation of China's securities market. Therefore, the study of governance structure and accounting information of listed companies to disclose the relationship between the quality, improve the governance structure of listed companies in China, to improve the effectiveness of the accounting information disclosure of listed companies in China, and promote the sustained and healthy development of China's securities market, and ultimately protect the majority of investors' legitimate rights and interests of a very real sense. In this paper, the widespread use of standard research methods, analysis and defines the corporate governance structure on the basis of analysis of the results of the research of scholars at home and abroad, accounting information, accounting information disclosure quality and other related concepts, based on the quality of corporate governance and accounting information disclosed relationship, from the point of view of cybernetics, expounded the basic theory of accounting information disclosure and corporate governance structure of the basic theory of mass action mechanism described. Explained in Chapter II, the status of the quality of accounting information disclosure of listed companies in China, and points out the existing problems, the main reason for the status quo to lead corporate governance structure defects. Subsequent paper accounting information disclosure of listed companies from the external supervision and internal formation mechanism, the analysis of the basis of the analysis of the various components of the corporate governance structure of the quality of accounting information disclosure mechanism, from the point of view of corporate governance the quality of accounting information disclosure of listed companies in the causes of the current situation, pointing out that China is still in a period of transition economies, the securities market started late, not yet mature, the market is still in a weak-stage, China's listed companies is also unreasonable ownership structure, regulatory mechanisms sound and other practical problems. This two angles from the internal governance and external governance factors that weaken the quality of accounting information disclosure of listed companies in China, including the control of market development lags behind, manager market and monopoly industries, the lack of product market competition mechanism, the creditor is not sound market development listed companies structure is irrational, the Board of Directors and the Supervisory Board functions virtual system of professional committee not yet been born, and the fundamental reason is that the majority of listed companies by state-owned enterprises restructuring, its governance structure is not perfect the supervision mechanism exists in name only. Selected theory and practice in the disclosure of accounting information in a leading position in the United Kingdom and the United States to analyze the characteristics of accounting information disclosure of listed companies of the two countries, and pointed out that the Public Company Accounting information disclosure quality reference. Finally, from the point of view to improve the corporate governance structure to improve the quality of accounting information disclosure of listed companies in China are still starting from the two angles of internal governance and external governance structure made from. Improve the governance structure of listed companies in the perspective of improve countermeasures and suggestions of the quality of accounting information disclosure of listed companies in China, such as to improve the external market mechanism, strengthen the functions of the Board of Directors and the Supervisory Board, establish and improve the system of professional committee, in order to improve our quality of information disclosure of listed companies accounting benefit.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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