董事会结构、公司治理水平与信息披露质量研究

发布时间：2018-09-08 11:42

【摘要】：信息披露在保护企业的相关利害人、维持证券市场正规有序运作等方面产生重要影响。通过对2011-2014年深圳证券交易所上市公司的数据进行研究,综合分析了董事会结构、公司治理水平、信息披露质量之间的关系。研究结果表明:合理的董事会结构层次对信息披露质量的提高具有明显的影响,从财务角度评价的公司治理水平的提高对信息披露质量的优化具有正向的作用。通过研究得出,在中国当前证券市场相关体制下,要提升信息披露质量、保护相关投资者利益,必须继续完善上市公司的董事会结构;另一方面,在中国当前的经济形势下,公司治理在相应的领域存在明显的不合理因素,但治理创新改革发展相对缓慢,基于此通过提高财务的透明度从侧面增强公司治理水平,从根本上解决影响信息披露质量的关键因素,以此来提升公司的信息披露质量。
[Abstract]:Information disclosure plays an important role in protecting the relevant stakeholders and maintaining the regular and orderly operation of the securities market. By studying the data of listed companies in Shenzhen Stock Exchange from 2011 to 2014, the relationship among board structure, corporate governance level and the quality of information disclosure is comprehensively analyzed. The results show that the reasonable structure of the board of directors has a significant impact on the improvement of the quality of information disclosure, and the improvement of the level of corporate governance evaluated from the financial point of view has a positive effect on the optimization of the quality of information disclosure. Through research, it is concluded that in order to improve the quality of information disclosure and protect the interests of relevant investors, we must continue to improve the structure of the board of directors of listed companies under the current securities market related system in China; on the other hand, under the current economic situation in China, There are obvious unreasonable factors in the corresponding field of corporate governance, but the innovation of governance development is relatively slow. Based on this, the level of corporate governance can be enhanced from the side by improving the transparency of finance. In order to improve the quality of information disclosure, the key factors that affect the quality of information disclosure are solved.
【作者单位】：重庆理工大学管理学院;
【基金】：重庆市社会科学规划项目“基于新型工业化要求的重庆市工业可持续发展路经研究”(项目编号:2013YBGL125) 重庆市高校创新团队建设计划“企业战略与技术创新”(项目编号:KJTD201318)的阶段性成果
【分类号】：F275;F271;F832.51

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