民营企业职工薪酬与会计稳健性的关系研究

发布时间：2018-05-30 22:43

本文选题：民营企业 + 职工薪酬　；参考：《华东交通大学》2016年硕士论文

【摘要】：改革开放以来,我国民营经济发展迅速,信息传播速度在不断加快,在会计领域中信息的不确定性问题也越来越突出。会计的不确定性对会计信息的质量有直接影响,尤其是会计信息的稳健性。目前的研究成果中,职工薪酬在企业管理中十分重要,在会计学领域中对员工工资的研究文献却很少。所以,本文以民营企业的职工薪酬作为研究的切入点,对会计稳健性进行研究。本文在已有研究内容及成果的基础上,对契约理论、委托代理理论、信息不对称理论进行的相关分析,对职工薪酬与会计稳健性间的关系进行归纳。通过研究发现由于委托人和代理人信息之间存在信息不对称的问题将会产生的严重的道德风险问题甚至会存在严重的逆向选择的代理问题。在信息不对称的情况下,薪酬契约可以缓解委托人和代理人之间的利益冲突,但是这种薪酬契约存在固有的缺陷。民营企业的高管很可能为了自己的利益而粉饰财务报表,导致员工的利益受到损害。为了缓解这些矛盾,本文在民营企业内部员工工资水平、股权集中度、职工人数、薪酬差距方面研究职工薪酬与会计稳健性的关系。在实证分析方面,本文借鉴Basu的盈余——股票报酬计量法,在对前人模型进行研究的基础上,加入相关控制变量,构建本文需要的模型。通过对数据的收集、整理,以我国民营上市公司2012-2014年中国沪深两市非金融保险行业的A股上市公司的数据为样本,运用SPSS17.0统计软件分析了职工工资水平、股权集中度、职工人数、薪酬差距对会计稳健性的影响。研究分析内容主要包括样本的描述性统计,样本的相关性分析,以Wage、First、Employ、Gap为自变量的回归分析。实证分析结果验证:在我国的沪深A股民营上市公司中职工工资与会计稳健性之间为正相关关系;股权集中度与会计稳健性负相关;职工人数与会计稳健性之间显著正相关。最后,基于上述的理论分析和实证检验的结果,本文从会计准则的制度建设、对控股股东的监管、完善公司内部的激励与约束机制等方面提出了相关的政策建议。
[Abstract]:Since the reform and opening up, China's private economy has developed rapidly, the speed of information dissemination has been accelerating, and the uncertainty of information has become more and more prominent in the field of accounting. Accounting uncertainty has a direct impact on the quality of accounting information, especially the conservatism of accounting information. In the current research results, the employee compensation is very important in the enterprise management, but the research literature about the employee salary in the accounting field is few. Therefore, this paper studies the accounting conservatism with the employee compensation of private enterprises as the starting point. On the basis of the existing research contents and achievements, this paper analyzes the contract theory, principal-agent theory and information asymmetry theory, and sums up the relationship between employee compensation and accounting conservatism. Through the research, it is found that there will be serious moral hazard problems due to the information asymmetry between principal and agent, and even serious agent problem of adverse selection. In the case of asymmetric information, the compensation contract can alleviate the conflict of interest between the principal and the agent, but the compensation contract has its inherent defects. Private executives are likely to whitewash their financial statements for their own benefit, causing damage to the interests of their employees. In order to alleviate these contradictions, this paper studies the relationship between employee compensation and accounting conservatism in the aspects of employee wage level, equity concentration, number of employees, and salary gap in private enterprises. In the empirical analysis, this paper draws lessons from Basu's earnings-stock return measurement method, on the basis of the study of previous models, adds the relevant control variables, and constructs the model needed in this paper. By collecting and collating the data, taking the data of non-financial and insurance companies in China's Shanghai and Shenzhen stock markets from 2012-2014 as a sample, this paper uses SPSS17.0 software to analyze the wage level of workers and the degree of stock concentration. Number of employees, pay gap on the impact of accounting conservatism. The research and analysis mainly include the descriptive statistics of samples, the correlation analysis of samples, and the regression analysis with WageCast first employee Gap as the independent variable. The results of empirical analysis verify: in China, there is a positive correlation between employee wages and accounting conservatism, a negative correlation between ownership concentration and accounting conservatism, and a significant positive correlation between the number of employees and accounting conservatism. Finally, based on the above theoretical analysis and empirical results, this paper puts forward the relevant policy recommendations from the aspects of the system construction of accounting standards, the supervision of controlling shareholders and the improvement of the incentive and restraint mechanism within the company.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F272.92;F275;F276.5

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