我国ST上市公司会计盈余质量研究

发布时间：2018-01-10 18:12

本文关键词：我国ST上市公司会计盈余质量研究　出处：《广西师范大学》2014年硕士论文　论文类型：学位论文

【摘要】：上市公司的财务信息一直是人们所关注的焦点。而在上市公司披露的会计信息之中,由于上市公司的会计盈余信息直接关系到利益相关者的切身利益,人们往往首先并着重分析会计盈余信息。通过企业所公开披露的会计盈余信息,投资者可以对企业的发展状况进行分析,引导投资者做出合理的投资决策,获得额外的经济收益或者减少经济亏损；政府可以对经济进行有效的宏观调控,正确的引导资金流动,促进资源的有效配置。除此之外,证券市场可以维护市场正常交易秩序,树立良好的行业形象,引导行业持久健康的发展。研读国内外大量关于盈余质量的文献后发现其研究对象仅针对一般上市公司,此类研究既不能代表行业整体,同时也忽略了一类主体——ST上市公司。我国的ST上市公司有其独特性,公司发展也有其规律性,其会计盈余质量必然会表现出一定的特性。因此,本文以ST上市公司作为样本,研究这类公司的会计盈余质量。与此同时,从研究影响会计师事务所审计质量的因素着手来分析我国ST上市公司会计盈余质量问题。对我国ST上市公司的盈余质量进行相应研究不仅具有现实意义,而且也是本文的创新之处。本文把理论研究和实证研究的方法相结合,在研究方法上实现两者的优势互补。以下为本文的主要章节部分：首先,界定相关概念与国内外文献综述。这一部分首先对上市公司盈余质量、我国的ST上市公司、会计师事务所审计等相关概念进行界定,对全文关键的定义做出简单的介绍。然后对当前国内外的经典文献进行回顾,归纳出各自的核心观点,从中选取部分观点作为本文的依据。除此之外,分析当前国内外对这一问题研究的现状,提出学者在研究中可能存在的不足。然后,阐述相关理论。通过陈述有效市场假说理论、资本资产定价模型、委托代理理论等多种经典理论,为我国ST上市公司盈余质量分析提供了理论基础,同时为本文探究会计师事务所审计影响因素提供了方向。第三,对我国ST上市公司会计盈余质量的实证分析,并在实证结果的基础之上分析影响我国ST上市公司盈余质量的审计因素。在研读经典文献的基础之上提出文章的研究假设,借鉴经典的模型和参考修正的模型之后,选取那些容易量化的关键指标,并将其纳入到基本的模型中。然后,运用统计和实证分析方法对前文的研究假设进行了检验。探究我国ST上市公司的盈余质量。同时,在此实证结论基础之上做出相应审计角度分析的延伸,找出了影响ST上市公司盈余质量在会计师事务所审计层面的主要因素。最后,提出相关政策建议。针对实证分析结果,进行深入的推测,找出影响盈余质量的主要原因,提出了一系列有利于提高我国ST上市公司会计盈余质量的对策。同时,阐述本文在研究过程中仍然存在不足之处及对未来研究的展望。
[Abstract]:The financial information of listed companies has been the focus of people ' s attention . In the accounting information disclosed by the listed companies , because the accounting earnings information of the listed companies is directly related to the interests of the stakeholders , the investors tend to focus on the analysis of the accounting earnings information . Through the accounting earnings information disclosed by the enterprises , investors can lead the investors to make reasonable investment decisions , gain additional economic benefits or reduce economic losses . In addition , the securities market can safeguard the normal trading order of the market , establish a good industry image and guide the development of the industry ' s sustained health . After studying a large number of literatures about surplus quality at home and abroad , it is found that the research object is only for general listed companies , and the research object is not only representative of industry as a whole , but also neglects a kind of subject _ ST listed company . This paper combines the theory research and the empirical research method to realize the complementary advantages of both . The following are the main sections of this paper : Firstly , it defines the related concepts and the literature review at home and abroad . This part firstly defines the relevant concepts such as the earnings quality of listed companies , ST listed companies in China , the auditing of accounting firms , and makes a brief introduction to the key definitions of the whole text . Then , the relevant theories are set forth . By presenting the theory of effective market hypothesis theory , capital asset pricing model and principal agent theory , this paper provides a theoretical basis for the analysis of earnings quality of ST listed companies in China , and provides a direction for exploring the influencing factors of accounting firms audit . Third , the empirical analysis of the accounting earnings quality of ST listed companies in China is analyzed . Based on the empirical results , this paper analyzes the factors that influence the earnings quality of ST listed companies in China . After studying the classic literature , this paper puts forward the research hypothesis of the article . After studying the classic model and the model of reference correction , the paper selects those key indexes which are easy to quantify , and then puts forward the extension of corresponding audit angle analysis on the basis of this empirical conclusion , and finds out the main factors that affect the earnings quality of ST listed companies at the auditing level of the accounting firms . Finally , the policy suggestion is put forward . In the light of the results of the positive analysis , the author makes an in - depth speculation and finds out the main reasons that influence the quality of earnings . At the same time , it puts forward a series of countermeasures to improve the accounting earnings quality of ST listed companies in China . At the same time , the paper expounds that there are still some shortcomings in the research process and the prospect of future research .

【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F275

【参考文献】