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How to Improve the Quality of Accounting Information Based on the Corporate Governance

机译：如何基于公司治理提高会计信息质量

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Accounting information is listed as the focus of disclosure of corporate governance around the world. Its quality directly determines the effectiveness of capital market and the efficiency in the allocation of social resources. The reasons of common distortion of accounting information at the present stage are the problems of corporate governance mainly. Therefore,we select several quantifiable indicators of internal governance as independent variables,and take the index of the degree of actual price of listed corporate stock price close to the theoretical value as a proxy for the quality of accounting information which is also the dependent variable. Then we form a regression function of samples by empirical analysis and discuss the impacts of various components of internal corporate governance on accounting information quality. We give advices of how to improve the quality of accounting information according the results in the end of this paper.
机译：会计信息被列为全球公司治理披露的重点。它的质量直接决定了资本市场的有效性和社会资源配置的效率。现阶段会计信息普遍失真的原因主要是公司治理问题。因此，我们选择了若干可量化的内部治理指标作为自变量，并以接近理论值的上市公司股票实际价格的程度指标作为会计信息质量的代表，这也是因变量。然后，通过实证分析形成样本的回归函数，并讨论内部公司治理各个组成部分对会计信息质量的影响。最后，我们根据结果对如何提高会计信息质量提出了建议。

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