Abstract: Taking Shenzhen Stock A-share listed companies with significant difference in performance from 2015 to 2017 as the main research sample, this paper classifies executive turnover into conventional turnover and unconventional turnover, distinguishes the nature of property rights, and empirically studies the impact of executive turnover on corporate accounting information transparency. The results show that: executive turnover has a significant negative impact on accounting information transparency. The effect of conventional turnover on the transparency of accounting information of non-state-owned enterprises is significant, but the impact on state-owned enterprises is not significant; unconventional replacement has a negative impact on the transparency of accounting information of both types of enterprises, and the impact on non-state-owned enterprises is more significant.