投资者保护视角下会计信息质量测度体系研究

发布时间：2018-05-25 15:01

本文选题：投资者保护 + 会计信息质量　；参考：《华中科技大学》2012年博士论文

【摘要】：大量事实和研究表明,投资者保护越好的国家和地区,其资本市场就越发达,经济增长也就越快。会计凭借其定价功能和治理功能,通过界定和提供各产权主体的相关信息,在投资者保护中起到了重要作用。正是从这种意义上讲,会计实际上是一种产权会计或者说是实现投资者保护的一种机制。因此,如何从投资者保护的角度建立一套科学适用的会计信息质量测度体系?便对投资者正确地鉴别会计信息质量,评估企业价值,做出投资决策尤为重要。这不仅是一个现实选择的问题,而且是一个有待于从理论上加以研究并给予明确回答的问题。本文在综述国内外相关研究成果的基础上,运用产权理论、委托代理理论、信息不对称理论、资产定价理论等经济学理论,采用规范分析与实证分析相结合的研究方法,综合我国企业的市场环境和制度背景,从投资者保护的角度,对企业会计信息质量的评价问题进行全面而深入的研究。其内容主要包括：(1)运用产权理论、委托代理理论、信息不对称理论、资产定价理论等经济学理论,对投资者保护视角下的会计信息质量测度问题进行了理论分析；(2)结合我国的制度背景,从投资者保护的角度,对目前我国会计信息质量监管的现状进行了剖析；(3)从会计信息的生产、传递、认证等维度,对投资者保护视角下会计信息质量测度指标体系的构建进行了研究；(4)运用层次分析法和极差变化法,对投资者保护视角下会计信息质量测度的模型进行了研究,并以我国2010年深市A股类非金融上市公司为研究样本,对该模型的有效性进行了实证检验。本文通过对投资者保护视角下会计信息质量测度问题的研究,取得了具有一定创新意义的理论成果：(1)从投资者保护的角度,建立了研究会计信息质量问题的理论分析体系,认为会计信息是一种准公共产品,具有定价和治理作用,是实现投资者保护的信息基础；(2)从财务报告质量、信息披露质量和审计质量三个维度,建立了投资者保护视角下会计信息质量的测度指标体系；(3)运用层次分析法和极差变化法,建立投资者保护视角下会计信息质量的测度模型,而且其有效性通过了实证检验。这些研究结论对深化投资者保护和会计信息质量评价的理论研究,以及对完善会计信息质量的评价体系、提高投资者对会计信息的鉴别能力和使用效果都具有一定的理论参考价值。
[Abstract]:A large number of facts and studies show that the better the investor protection, the more developed the capital market and the faster the economic growth. With its pricing function and governance function, accounting plays an important role in investor protection by defining and providing relevant information of each property right subject. It is in this sense that accounting is actually a property accounting or a mechanism to protect investors. Therefore, how to establish a set of scientific and applicable accounting information quality measurement system from the angle of investor protection? It is particularly important for investors to correctly identify the quality of accounting information, evaluate the value of enterprises and make investment decisions. This is not only a question of practical choice, but also a question to be studied and answered in theory. On the basis of summarizing the related research results at home and abroad, this paper uses the theory of property right, principal-agent theory, information asymmetry theory, asset pricing theory and so on, and adopts the research method of combining normative analysis with empirical analysis. Based on the market environment and institutional background of Chinese enterprises, this paper makes a comprehensive and in-depth study on the evaluation of accounting information quality from the angle of investor protection. Its contents mainly include the use of property right theory, principal-agent theory, information asymmetry theory, asset pricing theory and other economic theories. This paper makes a theoretical analysis on the quality measurement of accounting information from the perspective of investor protection. This paper analyzes the current situation of accounting information quality supervision in China from the aspects of accounting information production, transmission, certification, etc. This paper studies the construction of accounting information quality measurement index system under investor protection perspective. Using AHP and range variation method, the paper studies the model of accounting information quality measurement under investor protection perspective. The validity of the model is tested by taking the non-financial listed companies in Shenzhen Stock Market in 2010 as the research sample. Based on the research on the measurement of accounting information quality from the perspective of investor protection, this paper has obtained a theoretical achievement with some innovative significance: (1) from the angle of investor protection, we have established a theoretical analysis system to study the quality of accounting information. It is considered that accounting information is a quasi-public product with pricing and governance functions and is the basis for investor protection from three dimensions: the quality of financial report, the quality of information disclosure and the quality of audit. This paper establishes the measurement index system of accounting information quality from the perspective of investor protection. By using AHP and range variation method, the measurement model of accounting information quality under investor protection perspective is established, and its validity has passed the empirical test. These conclusions are helpful to deepen the theoretical research on investor protection and evaluation of accounting information quality, as well as to perfect the evaluation system of accounting information quality. It has certain theoretical reference value to improve investors' ability to distinguish and use accounting information.
【学位授予单位】：华中科技大学
【学位级别】：博士
【学位授予年份】：2012
【分类号】：F233;F832.51;F224

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