上市公司董事会特征对会计信息质量的影响研究

发布时间：2019-01-05 12:57

【摘要】：上市公司的构建和治理问题一直都是理论界和实务界的热点问题。很多上市公司管理层为了自身或企业的利益通过各种手段对财务报表进行修饰，严重影响了会计信息质量。董事会作为对公司披露的财务报表负有审核监督义务的治理机构，有责任保证投资者和利益相关者投资决策所依赖的财务报表信息的质量。本文通过分析我国上市公司董事会特征对会计信息质量的影响，提出了完善董事会制度以提高会计信息质量的对策，不仅有利于上市公司董事会健康发展，而且有助于维护投资者和利益相关者的利益。本文先采用了规范研究的分析方法对上市公司董事会和会计信息质量的内涵进行了研究分析，在分析我国上市公司董事会存在的问题和会计信息质量的现状的基础上，本文就董事会特征对会计信息质量的影响进行了理论研究。然后，在规范研究的基础上采用了实证分析的方法进行实证检验。第一步提出假设并由盈余管理模型求出因变量，，接着定义自变量和提出三个控制变量（公司规模、资产负债率和净资产收益率）,最后利用统计软件SPSS19.0从董事会领导权特征、结构特征、行为特征和激励特征方面对会计信息质量影响进行实证检验。结论表明：董事长和总经理两职分离有助于提高会计信息质量；独立董事比例的提高对会计信息质量没有影响；专门委员会的设立能加强会计信息质量；董事会会议次数与会计信息质量正向相关；董事会的股权激励和薪酬激励在样本公司中没有起到提高会计信息质量的作用。根据结论，本文对我国上市公司如何加强董事会制度建设和完善公司治理结构提供了相关对策和建议，对于提高我国上市公司会计信息质量具有一定的借鉴意义。
[Abstract]:The construction and governance of listed companies has always been a hot issue in theory and practice. Many listed company managers modify the financial statements through various means for their own benefit or for the benefit of enterprises, which seriously affect the quality of accounting information. The board of directors has the responsibility to ensure the quality of the financial statement information which investors and stakeholders depend on as the governing body which has the obligation to audit and supervise the financial statements disclosed by the company. By analyzing the influence of the characteristics of the board of directors of listed companies on the quality of accounting information, this paper puts forward some countermeasures to improve the quality of accounting information by perfecting the system of board of directors, which is not only conducive to the healthy development of the board of directors of listed companies. And it helps to protect the interests of investors and stakeholders. In this paper, the connotation of the board of directors and the quality of accounting information of listed companies is studied and analyzed by using the analytical method of normative research. On the basis of analyzing the problems existing in the board of directors of listed companies in our country and the present situation of the quality of accounting information, This paper makes a theoretical study on the influence of board characteristics on the quality of accounting information. Then, on the basis of normative research, empirical analysis method is used to carry out empirical test. The first step is to make assumptions and derive dependent variables from earnings management model, then define independent variables and propose three control variables (company size, asset-liability ratio and return on net assets). Finally, the influence of accounting information quality on the quality of accounting information is tested by using the statistical software SPSS19.0 from the aspects of leadership, structure, behavior and incentive characteristics of the board of directors. The conclusion shows that the separation of chairman and general manager can improve the quality of accounting information, the proportion of independent directors has no influence on the quality of accounting information, the establishment of special committee can strengthen the quality of accounting information. The number of board meetings is positively related to the quality of accounting information, and the equity incentive and compensation incentive of the board of directors do not play a role in improving the quality of accounting information in the sample company. According to the conclusion, this paper provides the relevant countermeasures and suggestions on how to strengthen the board of directors system construction and improve the corporate governance structure of listed companies in China, and has certain reference significance for improving the quality of accounting information of listed companies in China.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51;F224

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