公司会计信息质量与银行贷款偏好研究

发布时间：2018-01-01 02:09

本文关键词：公司会计信息质量与银行贷款偏好研究　出处：《复旦大学》2014年硕士论文　论文类型：学位论文

【摘要】：本文研究了公司会计信息质量与银行贷款偏好的关系,考虑了公司属性对两者关系的影响。已有文献针对国内外的市场环境,研究了会计信息、政企与银企关系、公司治理、其他公司特征等对银行贷款决策的影响。目前,国内研究公司会计信息质量与银行贷款的文章相对较少,而且没有针对不同公司属性,区分会计信息质量在银行贷款决策中的作用。在我国特殊的政治经济背景下,国有企业和非国有企业在获得银行贷款方面存在较大差异,本文则针对不同属性的公司,研究公司的会计信息质量对银行长、短期贷款决策的影响。研究结果表明,在其他条件一定的情况下,与非国有企业相比,国有企业获得的银行长期贷款较多,银行短期贷款较少。无论是国有企业还是非国有企业,公司的会计信息质量越差,银行短期贷款越多。对于国有企业,会计信息质量越好,银行长期贷款越多。对于非国有企业,会计信息质量对银行长期贷款的影响不显著。本文证明了国有企业和非国有企业在银行长、短期贷款方面的差异,发现了会计信息质量与银行贷款偏好的关系,同时说明了,针对不同公司属性,会计信息质量对银行长期贷款的影响是不同的。本文在一定程度上完善了相关理论研究,为企业获得银行贷款、解决融资问题提供了一些建议。
[Abstract]:This paper studies the relationship between the quality of corporate accounting information and bank loan preference, and considers the influence of corporate attributes on the relationship. The relationship between government and enterprise, corporate governance, other corporate characteristics, and so on. At present, there are few articles on the quality of accounting information and bank loans. Moreover, it does not distinguish the role of accounting information quality in bank loan decision-making according to different corporate attributes. Under the special political and economic background of our country. There are great differences between state-owned enterprises and non-state-owned enterprises in obtaining bank loans. The results show that, under certain conditions, compared with non-state-owned enterprises, state-owned enterprises get more long-term bank loans. Bank short-term loans are less. Whether state-owned enterprises or non-state-owned enterprises, the worse the quality of accounting information, the more short-term bank loans. For state-owned enterprises, the better the quality of accounting information. For non-state-owned enterprises, the effect of accounting information quality on bank long-term loans is not significant. This paper proves the difference between state-owned enterprises and non-state-owned enterprises in bank long-term and short-term loans. The relationship between the quality of accounting information and bank loan preference is found. At the same time, the relationship between the quality of accounting information and bank loan preference is discussed. The influence of accounting information quality on bank long-term loan is different. To some extent, this paper improves the relevant theoretical research, and provides some suggestions for enterprises to obtain bank loans and solve financing problems.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.4;F275

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