Research on the Influence Mechanism of Chinese Corporate Governance and Accounting Information Quality

Abstract

Ownership and management rights are gradually separated in the process of the development of modern enterprises, and the modern financial and accounting system comes into being. Accounting information system is an indispensable part of modern enterprises, corporate governance structure will be organically combined within the enterprise, the two influence each other and interact with each other. True, reliable and efficient accounting information system can fully improve the operational efficiency of the company, and the structure of corporate governance is effectively optimized. On the contrary, the accounting information system of fraud and information distortion is very likely to make the operators seek improper interests, make the stakeholders bear huge losses, and the financial situation of the company deteriorate.