As the corporate governance structures of various countries in the world tend to be consistent， soft governance factors such as private relations are increasingly valued and become the frontier and hot issues of corporate governance. In China， where human relations are of great importance， the study of private relations is undoubtedly of great practical significance. Taking the data of A-share listed companies from 2004 to 2016 as samples， this paper studies the personal relationship between director of audit committee and senior executive， the relationship between managerial power and accounting information quality. On the basis of this， the paper further studies the regulatory role of managerial power in the relationship between Audit Committee director-executive personal relationship and accounting information quality. The results show that if the company lacks effective means to control the power of management， the greater the power of management is， the worse the quality of accounting information is. The personal relationship between the director of audit committee and the executive is beneficial to improving the quality of accounting information， but the power of management has a significant restraining effect between director of board of auditors-Senior Executive personal relationship and the quality of accounting information.