Author(s)

Haiqin Ma

Corresponding Author

Haiqin Ma

ABSTRACT

The implementation of accounting standards is designed to ensure the validity and reliability of corporate accounting information, and improve the quality of accounting information, which is conducive for corresponding decision-makings for achieving good corporate governance. There are still a range of problems in corporate governance structure in China, such as unreasonable ownership structure, imperfect director system, inadequate supervision by the board of supervisors, and unsound incentive mechanism. The present paper explores the relation between accounting information quality and corporate governance structure, and based on which, demonstrates the problems existing in corporate governance structure, and their relation with accounting information quality, and finally brings forward the factors to improve corporate governance and accounting information quality, as well as the corresponding implementation suggestions and specific measures.

KEYWORDS

Accounting Standards, Accounting Informationization, Corporate Governance Structure