In our country socialist market economy building-up and perfect process, quality of accounting data is in very important position. In recent years, there exists mass problem in many listed company accountant information disclosure , investigating whose cause is that the company governs structure having the problem mainly , therefore, lacks fidelity , improves quality of accounting data thereby already becoming one kind of common view by the fact that the perfect company keeps watch accountant information disclosure's coming governing structure. The main body of a book have set forth the company relation between the concept , content and their and accounting information governing structure first, the current situation governing structure combining with our country company now secondly analyses the current company governing an impact of structure middle have problem over quality of accounting data , govern structure the approach studying structure comes to improve quality of accounting data's by the fact that the perfect company governs in two aspects finally from inside and outside.