中小板上市公司治理结构对会计信息披露质量影响的实证研究

发布时间：2018-10-29 22:44

【摘要】：2004年6月25日,中小企业板块在深圳正式启动，截至2013年初，中小板上市公司已经达到701家。中小板的创立是我国构建多层次资本市场体系的重要举措，也是建设创业板不可或缺的一步。然而中小板自正式运行以来，相关法律法规还不够完善，内部控制差、关联交易多、会计信息违规披露等问题层出不穷。国内学者对中小板上市公司的研究不多，由其是中小板上市公司治理结构对会计信息披露质量影响的研究屈指可数。本文采用理论分析结合实证研究的方法，，对公司治理结构和会计信息披露质量相关问题进行了探讨。论文第一部分阐述了论题的研究背景及意义，对已有的国内外研究进行了综述及总结；第二部分阐述了公司治理结构概念与构成、会计信息披露含义与中小板会计信息披露相关制度，并分析了公司治理结构对会计信息披露质量的影响；第三部分文章对中小板上市公司特点及中小板上市公司治理结构存在的问题、中小板上市公司会计信息披露现状及存在的问题做了介绍；第四部分是中小板公司治理结构对会计信息披露质量影响的实证检验。首先进行了研究假设，选择数据、样本和研究变量并设计构建了回归模型，然后通过对数据进行描述性统计分析、相关性分析、回归分析来研究中小板公司治理结构与会计信息披露质量之间的关系；第五部分为完善中小板公司治理结构、提高会计信息披露质量提出了五点建议，一是优化上市公司股权结构，增强股权制衡作用；二是完善董事会结构，提高董事会的决策和监督效率；三是强化监事会的监督职能；四是完善中小板会计信息披露考评体系；五是强化外部监管和法制建设，提高外部监管效率。我国中小板成立不到9年，相关的法律法规还不够完善，尤其在公司治理结构方面还存在很多问题，为了保护中小板广大投资者的利益、推进中小板市场有效运行，必须不断完善其公司治理结构，提高中小板会计信息披露质量，从而实现资本市场的公平与效率。
[Abstract]:June 25, 2004, the small and medium-sized plate officially started in Shenzhen, as of the beginning of 2013, the small and medium-sized board listed companies have reached 701. The establishment of small and medium scale board is an important measure to construct multi-level capital market system in our country, and it is also an indispensable step in the construction of growth enterprise board. However, since the official operation of the small and medium-sized board, the relevant laws and regulations are not perfect, the internal control is poor, the related party transactions are many, accounting information disclosure and other problems emerge one after another. There are few researches on the effect of governance structure on the quality of accounting information disclosure by domestic scholars. Based on the theoretical analysis and empirical research, this paper discusses the problems related to the structure of corporate governance and the quality of accounting information disclosure. The first part of the thesis describes the research background and significance of the topic, and summarizes the existing domestic and foreign research. The second part expounds the concept and constitution of corporate governance structure, the meaning of accounting information disclosure and the related system of accounting information disclosure on small and medium-sized boards, and analyzes the influence of corporate governance structure on the quality of accounting information disclosure. The third part introduces the characteristics of the small and medium-sized board listed companies and the problems existing in the governance structure of the small and medium-sized board listed companies, the current situation of accounting information disclosure and the existing problems of the small and medium-sized board listed companies. The fourth part is the empirical test of the influence of corporate governance structure on the quality of accounting information disclosure. Firstly, the hypothesis is studied, the data, samples and variables are selected, and the regression model is designed, and then the data is analyzed by descriptive statistical analysis and correlation analysis. Regression analysis is to study the relationship between governance structure and accounting information disclosure quality of small and medium-sized board companies. The fifth part puts forward five suggestions for improving the governance structure of small and medium-sized board companies and improving the quality of accounting information disclosure. The first is to optimize the equity structure of listed companies and strengthen the role of equity checks and balances; The second is to perfect the structure of the board of directors, to improve the decision-making and supervision efficiency of the board of directors, the third is to strengthen the supervisory function of the board of supervisors, and the fourth is to perfect the examination and evaluation system of accounting information disclosure on small and medium-sized boards; Fifth, strengthen external supervision and legal construction, improve the efficiency of external supervision. Less than 9 years after the establishment of small and medium-sized boards in China, the relevant laws and regulations are not perfect, especially in the corporate governance structure, there are still many problems. In order to protect the interests of the majority of investors of small and medium-sized boards and to promote the effective operation of the small and medium-sized board market, It is necessary to improve its corporate governance structure and improve the quality of accounting information disclosure on small and medium-sized boards so as to realize the equity and efficiency of the capital market.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F271;F832.51

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