The corporate governance and accounting information system are the product of modern enterprise system, which mutually associate, restrain, and promote each other. In the process of ?formating and operating of the corporate governance structure, the information disclosing of account plays an important role. Similarly, an effective corporate governance structure is also helpfull to a pubilcally listed company in improving its accounting information. They are actually the relationship of ?system and environment, in which input, output, and interaction of information are continuaslly taking place. In this paper, suggestions for accounting information system to meet the requirements of corporate governance are put forwarded, ?from the consoderation of relationship between corporate governance and accounting information system, in oeder to form a virtuous circulation of accounting information systems and corporate governance.