农业上市公司的会计信息质量与非效率投资

发布时间：2018-03-18 01:11

本文选题：农业上市公司　切入点：会计信息质量　出处：《重庆师范大学》2012年硕士论文　论文类型：学位论文

【摘要】：农业上市公司是推动农业产业走上规模化、集约化和现代化道路的主体，是代表现代先进农业生产力的企业组织。作为“国际通用的商业语言”的会计信息是经济信息非常重要的组成部分，是我们进行经济决策的重要凭据，会计信息质量直接关系到会计信息使用者经济决策正确与否。本文运用层次分析法和Dechow和Dichev模型(文中简称DD模型)，对农业上市公司的会计信息质量进行了评价。同时，就会计信息质量对农业上市公司投资效率的影响进行了实证研究。研究发现，基于层次分析法和DD模型评价的农业上市公司会计信息质量结果基本一致，农业上市公司的会计信息质量目前整体还有待提高。同时，用残差值表示的会计信息质量与农业上市公司投资效率有显著负相关关系，不高的会计信息质量会给企业的投资造成负面影响，进一步改进会计信息质量则有助于正向提高企业的投资效率。总体上，运用两种不同的方法，对农业上市公司的会计信息质量进行的评价，是一种有益尝试和探索，从量上把握了农业上市公司的会计信息质量水平，具有较强的实用性和针对性。提高会计信息质量有助于改进农业上市公司投资效率的研究结论，为国家制定出台相关政策提供了现实依据。
[Abstract]:Agricultural listed companies are the main bodies that promote the agricultural industry to take the road of scale, intensification and modernization. It is an enterprise organization representing modern advanced agricultural productivity. As an international common business language, accounting information is a very important part of economic information and an important evidence for our economic decision-making. The quality of accounting information is directly related to whether the economic decision of accounting information users is correct or not. In this paper, the quality of accounting information of agricultural listed companies is evaluated by AHP and Dechow and Dichev models. This paper makes an empirical study on the effect of accounting information quality on the investment efficiency of agricultural listed companies. It is found that the results of accounting information quality of agricultural listed companies based on AHP and DD model are basically the same. At present, the quality of accounting information of agricultural listed companies needs to be improved. At the same time, there is a significant negative correlation between the quality of accounting information expressed by residual value and the investment efficiency of agricultural listed companies. The low quality of accounting information will have a negative impact on the investment of enterprises, and further improving the quality of accounting information will help to improve the investment efficiency of enterprises in a positive direction. In general, it is a useful attempt and exploration to evaluate the quality of accounting information of agricultural listed companies by using two different methods. The quality level of accounting information of agricultural listed companies is grasped in terms of quantity. Improving the quality of accounting information is helpful to improve the investment efficiency of agricultural listed companies and provides a practical basis for the government to formulate relevant policies.
【学位授予单位】：重庆师范大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F302.6;F832.51

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