董事会的结构与会计稳健性实证研究

发布时间：2018-06-01 00:26

本文选题：会计稳健性 + 董事会结构　；参考：《安徽工业大学》2012年硕士论文

【摘要】：董事会是企业的权力执行机关，对企业的管理层进行监督，在会计政策的选择上，管理层也会受其影响。本文正是在借鉴国内外独立董事制度、非执行董事制度的研究成果和有关认定经验和研究方法的基础上，运用法学、会计学、审计学、经济学等学科的相关理论，以中国上市公司为参照系，以独立董事、非执行董事为主要视角，对公司稳健性进行系统的研究。立足于中国的当前发展的实际国情，结合国际发达国家的发展经验，论证了在我国建立和完善独立董事制度和非执行董事的必要性和可行性。当前，无论是理论界，还是实务界，他们都有一个共同的观点，即董事会的构成与会计稳健性有着密切的关联。由于内部董事与管理人员有着密不可分的职业利益关系，在一定程度上难以实施有效的监督。而非执行董事则不同，他们与经理人员没有直接的利益冲突，，加之考虑到声誉等方面的影响因素，从而能够有效地对管理层实施监督。本文选取非执行董事比例、独立董事比例设置董事会结构与会计稳健性相关关系，实证研究考察董事会结构与会计稳健性之间的关系，对董事会制度的优化及投资者利益的保护等，提出一些合理化的政策建议。非执行董事、独立董事的设立，对于上市公司的日常经营和资金运作都有直接的制约。会计稳健性是财务报告中一项非常重要的原则，是对会计所处环境中的不确定性所作的反映。稳健性对于会计理论和实务发展具有深远而重要的影响，贯彻实施好稳健性原则是我国在会计改革上与国际接轨的一个非常显著的特征。本文运用委托代理理论、契约理论、信息不对称理论，采用数理统计描述的方法，并通过实证分析的方法建立计量模型，来综合分析、阐述和考察公司董事会结构与会计稳健性的相互关系，从而得出相应的结论，提出相关政策建议。
[Abstract]:The board of directors is the executive authority of the enterprise. It supervises the management of the enterprise, and the management is also influenced by the choice of accounting policy. Based on the research results of independent director system and non-executive director system at home and abroad, and on the basis of relevant experience and research methods, this paper applies the relevant theories of law, accounting, auditing, economics and so on. Taking the listed companies in China as the reference frame and taking the independent director and the non-executive director as the main visual angle, this paper makes a systematic study on the corporate stability. Based on the actual situation of China's current development and the development experience of developed countries, this paper demonstrates the necessity and feasibility of establishing and perfecting the independent director system and non-executive director system in China. At present, both theorists and practitioners have a common view that the composition of the board of directors is closely related to accounting conservatism. Due to the close relationship between internal directors and managers, it is difficult to implement effective supervision to some extent. The non-executive directors, on the other hand, have no direct conflict of interest with the managers, and take into account the influence factors such as reputation, so they can supervise the management effectively. This paper selects the proportion of non-executive directors and the proportion of independent directors to set up the relationship between the structure of the board of directors and accounting conservatism, and investigates the relationship between the structure of the board of directors and the accounting conservatism. Some rational policy suggestions are put forward for the optimization of the board of directors system and the protection of investors' interests. The establishment of non-executive director and independent director directly restricts the daily operation and capital operation of listed company. Accounting conservatism is a very important principle in financial report, which reflects the uncertainty of accounting environment. Conservatism has a profound and important influence on the development of accounting theory and practice. Implementing conservatism principle is a remarkable feature of our accounting reform in line with the international standards. This paper uses the principal-agent theory, the contract theory, the information asymmetry theory, uses the mathematical statistics description method, and establishes the econometric model through the empirical analysis method, to analyze synthetically. The relationship between the structure of the board of directors and the accounting conservatism is discussed and the corresponding conclusions are drawn and the relevant policy suggestions are put forward.
【学位授予单位】：安徽工业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51;F224

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