The accounting information quality,as the core of corporate financial management,is crucial to the future development of a company due to its accuracy,reliability,and completeness.In the new development phase since the 18th National Congress of the Communist Party of China,research on the quality of accounting information has become a focal point in the accounting academic community,with its high frequency and centrality in CSSCI journals and collections highlighting its central role in accounting research.This paper aims to explore the close relationship between the quality of accounting information and corporate governance,analyzing how corporate governance serves as an environment and institutional guarantee for the disclosure of high-quality accounting information.Starting from the two dimensions of equity structure and board characteristics,the paper reviews the relevant literature to reveal the interactive relationship between them and to provide ideas for further research.Through in-depth analysis,this paper aims to improve corporate governance structures and mechanisms,while enhancing the quality of accounting information disclosure,providing references for accounting practice and theoretical research.
修改评论