Abstract:As the development of economic globalization, transnational company's rapid increase China capital market continuously of development and perfection, the corporate governance and has attracted the attention of the world, the accounting information as a link of the capital market and the parties contract bridge, the quality of high and low and directly affect the capital market optimize resource allocation efficiency, and also has the attention of people. The corporate governance and the quality of accounting information exists between the very close relationship. Therefore, the domestic and foreign experts and scholars were the two focus relates in together, come to study together the quality of accounting information and the relationship between corporate governance.
This article mainly analyzes the use of accounting information quality and corporate governance of the correlation, combining domestic and foreign accounting information quality and corporate governance of the present situation, emphatically from the internal management structure and exterior governance structure two Angle on the accounting information quality analyze the effect of the two sides of the research, but also a rough to mention the quality of accounting information to the corporate governance structure of the influence. And attention to the corporate governance, the influence on the accounting information quality, seek from perfect corporate governance Angle to improve the quality of accounting information in an effective way.
Keywords: corporate governance structure, corporate governance structure model, the quality of accounting information