上市公司内部治理结构与会计信息质量相关性的实证研究

发布时间：2018-03-12 10:55

本文选题：会计信息质量　切入点：公司内部治理结构　出处：《辽宁大学》2012年硕士论文　论文类型：学位论文

【摘要】：随着我国资本市场的快速发展，上市公司会计信息披露质量问题已经逐步成为人们所关注的对象和焦点，为了防范财务舞弊行为发生，有关监管部门相继提出提高会计信息质量的改革对策，许多已经开始实施生效。然而，上市公司仍然普遍存在会计信息披露不真实、不及时、不全面等会计信息失真的严重现象，这在很大程度上损害了投资者的投资信心和积极性，也沉重的打击了处于快速发展中的中国资本市场。高质量的会计信息离不开完善的公司治理结构，良好的公司结构能实现对企业经营者的激励和约束，形成股东会与董事会、董事会与经理层相互监督、制约的格局，进而推动公司治理结构的改善及会计信息质量的提高。因此，进一步研究两者的相互作用关系，寻求改善公司治理机制和会计信息质量的方法，使两者的关系有序发展，具有重要的现实意义。文章在对国内外文献进行回顾、总结的基础上，归纳分析公司内部治理结构和会计信息质量相关性的理论和内容，采用规范与实证相结合的研究方法，通过描述性统计、相关性分析、独立样本T检验及线性回归分析对两者的关系进行实证研究。研究结果显示，股权结构中的国家股比例、法人股比例与会计信息质量显著负相关，股权制衡度与会计信息质量显著正相关。董事会特征中，董事会规模与会计信息质量显著负相关，董事长和总经理是否合一与会计信息质量也呈显著负相关。监事会特征中，监事会规模与会计信息质量的正相关性显著。然而，在以上实证结果与假设相符的同时，独立董事比例和独立监事比例这两个假设并未得到验证，这与我国的相关政策和现实状况有关，独立董事和独立监事一般只是流于表面形式，，一直没有起到实质性作用。最后根据得出的研究结论，提出优化上市公司内部治理结构以及提高会计信息质量的建议。
[Abstract]:With the rapid development of China's capital market, the quality of accounting information disclosure of listed companies has gradually become the object and focus of people's attention, in order to prevent financial fraud, The relevant regulatory authorities have put forward reform measures to improve the quality of accounting information, many of which have already begun to take effect. However, the disclosure of accounting information is still generally untrue and untimely in listed companies. Incomplete accounting information distortion is a serious phenomenon, which to a large extent damages investors' confidence and enthusiasm in investment. It has also dealt a heavy blow to the rapidly developing Chinese capital market. High quality accounting information cannot be separated from the perfect corporate governance structure. A good company structure can achieve incentives and constraints to the business operators and form shareholders' meetings and the board of directors. The pattern of supervision and restriction between board of directors and managers promotes the improvement of corporate governance structure and the quality of accounting information. It is of great practical significance to seek ways to improve the quality of corporate governance and accounting information so that the relationship between them can develop in an orderly manner. On the basis of reviewing and summarizing the literature at home and abroad, this paper sums up and analyzes the theory and content of the relativity between the internal governance structure and the quality of accounting information of the company, and adopts the research method of combining normative and empirical research, through descriptive statistics. Correlation analysis, independent sample T test and linear regression analysis show that the proportion of state shares, corporate shares and accounting information quality in ownership structure are negatively correlated with each other. In the characteristics of the board of directors, the size of the board of directors is negatively correlated with the quality of accounting information, and the combination of chairman and general manager is negatively correlated with the quality of accounting information. The positive correlation between the board size and the quality of accounting information is significant. However, while the above empirical results are consistent with the assumptions, the two hypotheses, the proportion of independent directors and the proportion of independent supervisors, have not been verified. This is related to the relevant policies and reality of our country. The independent directors and supervisors generally only flow in the superficial form and have not played a substantive role. Finally, according to the conclusions of the research, the paper puts forward some suggestions to optimize the internal governance structure of listed companies and improve the quality of accounting information.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51;F224

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