In corporate governance, the decisi

In corporate governance, the decision-making of the management is very important, and the decision-making of the management depends on the real and reliable accounting information. Therefore, the governance of listed companies and the governance of accounting information are indispensable. Whether the decision-makers can fully grasp the actual business situation of the company is mainly based on whether the accounting information obtained is of high quality. For the mixed governance mode of listed companies, we need to choose the dual supervision of audit and board of supervisors. This supervision mode can avoid the situation of "total collapse" caused by the failure of supervision of a certain department, and the situation of failure of both supervision departments is very few, which can be said to provide dual insurance in the aspect of supervision. In this way, it can effectively avoid the managers of enterprises to take illegal means for profiteering, and then improve the quality of accounting information.