董事会特征对会计准则执行的影响研究

发布时间：2018-03-14 09:17

本文选题：董事会特征　切入点：会计准则执行　出处：《天津商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：在现代企业制度中，公司的经营权与所有权是不由同一个群体掌握的，那么在这个系统中，严格而有效的公司治理机制无疑是必要的。公司治理机制，在企业中发挥着重要的作用，公司治理能为企业的发展提供一种保障，使企业能够沿着正确的方向去发展，是一种战略管理。我们通常认为，公司的外部和内部治理是两个主要的部分，它们两个组成了公司治理的框架。而这里面的董事会治理结构，在公司内部治理机制中起着举足轻重的作用。在公司的领导层中，董事会处于核心的地位，可以说，董事会是一个平台，这个平台使股东和管理层能很好的沟通。董事会维护着广大的股东的利益，因为董事会本身就是由股东决定并推举出的，同时，董事会又负责选择适合公司的管理层，去具体的运作公司的经营方面的一些事务，当然，董事会也拥有公司的最高决策权。在认识到董事会的这些重要作用后，近些年来，随着我国的董事会制度的不断发展与健全，特别是随着我国的市场经济的不断的发展，一些学者对董事会研究的文献不断增多，学者的研究主要集中于董事会的特征会对公司的一些其他方面产生怎么样的影响，包括对企业的绩效和内部控制等的影响，但是笔者经过整理发现对于董事会特征对会计准则执行的影响的研究却相对缺乏，我们知道，会计准则在上市公司中的作用是非常重要的，它为企业的行为提供了一个共同的规范和标准，企业按照会计准则的要求去对外公布相关的信息，是企业的正确的选择，但是在具体的实践中，企业在执行会计准则的时候，会受到许多的因素的影响，这其中当然也包括董事会特征对会计准则的影响，本文试图从这一角度展开研究。本文首先采用的是规范研究的方法，通过对国内外的文献进行了一定的综述和分析，对会计准则的影响因素进行了一定的分析和阐述，并对这些影响因素从内外两个方面进行了一定的分类，然后对关于董事会特征方面的研究的国内外文献进行了一定的归纳和整理，这其中，本文也对董事会的特征进行了一定的分类，并指出了本文所主要研究的董事会的四个特征：董事会规模、独立董事的比例、董事会会议次数、董事长和总经理是否是由同一个人来担任。然后，本文利用制度经济学理论、现代管家理论和委托代理理论，从理论层次入手，说明了董事会特征对会计准则执行的影响机制以及影响方式，为本文的实证研究提供了充分的理论的依据。最后，针对以上的理论分析和总结，本部分提出了文章所要研究的四个假设。然后本文采用实证研究的方法对理论部分提出的四个假设进行了一定的检验，在实证研究之前，首先根据所提出的模型，建立了线性回归的模型，既而选取了2010～2012年深市A股上市公司数据为研究样本，对这些样本进行了一定的选择和剔除，最终得到了数据和资料比较全面的样本进行分析，根据建立的模型，利用SPSS软件进行处理，实证检验了董事会特征对会计准则执行的影响。在检验中，选取董事会规模、独立董事比例、年度董事会次数、董事会与总经理两职位是否合一为解释变量，以公司规模，公司的资产负债率以及净资产收益率为控制变量，以深圳证券交易所所披露的会计信息质量的评级作为会计准则执行效果的替代变量，并且把它作为被解释变量。通过具体的实证分析，本文发现，文章中所选取的四个董事会特征，并不存在着多重共线性，而且通过相关性的分析发现，本文所选取的解释变量和控制变量与被解释变量之间存在着相关的关系，在具体的回归分析中，结论发现，董事会规模、年度董事会会议次数和两职位合一情况与会计准则执行效果之间的关系都通过了显著性检验，验证了提出的假设。但是董事会中的独立董事比例则没有通过显著性的检验，这与本文提出的假设相反。文章的总结部分，，提出了相关的建议和对策，并指出了研究中存在着的一些问题，并且结合本文的研究，对未来的研究方向进行了一定的展望。
[Abstract]:In the modern enterprise system, management and ownership of the company is not owned by the same group, so in this system, strict and effective corporate governance mechanism is undoubtedly necessary. Corporate governance mechanism plays an important role in the enterprise, corporate governance can provide a guarantee for the development of enterprise, enabling enterprises to go in the right direction, is a kind of strategic management. We usually think of the company's external and internal governance are the two main parts, two of them formed a corporate governance framework. And the inside of the board governance structure plays an important role in the internal mechanism of corporate governance in the leadership of the company, the board of directors is the core, it can be said that the board of directors is a platform, this platform enables shareholders and managers can communicate very well. The board maintains the interests of shareholders, because The board of directors is elected by the shareholders and, at the same time, the management board is responsible for selecting the suitable for the company's business, to some specific aspects of the operation of the company's affairs, of course, the board also has the highest decision-making power of the company. In recent years these recognizing the importance of the board of directors, and with the continuous development of our country and improve the system of board of directors, especially with China's market economy development, some scholars will study on the growing characteristics of the literature board, scholars mainly focus on the board of directors will have what impact on some other aspects of the company, including the impact on enterprise performance and internal control, but I found after finishing for the study of effects of board characteristics on enforcement of accounting standards is relatively lack, we know that the accounting standards in the listed company Is very important, it provides a common standard for the behavior of enterprises, enterprises in accordance with the requirements of the accounting standards to disclose relevant information of foreign enterprises, is the right choice, but in practice, enterprises in the implementation of accounting standards, will be affected by many factors. Which of course also includes the effects of board characteristics on accounting standards, this paper tries to study from this angle.
This paper uses normative research method, and summarizes some of the domestic and foreign literature, the influence factors of accounting standards are analyzed and expounded some, and these factors from two aspects and makes some research on the classification and characteristics of the board of directors the literature at home and abroad was generalized and finishing, of which, the thesis make a classification of the characteristics of the board of directors, and points out four characteristics of the main board: board size, the proportion of independent directors, board meetings, whether the chairman and general manager is the same a person to serve. Then, by using the theory of institutional economics, modern stewardship theory and agency theory, starting from the theoretical level, the characteristics of the board of directors on the implementation of Accounting Standards Influence Mechanism And the way of influence provides a theoretical basis for the empirical research in this paper. Finally, in view of the above theoretical analysis and summarization, four hypotheses are proposed in this part.
Four if the method and empirical research using the proposed theory of part of certain test before empirical research, according to the proposed model, a linear regression model, and selected the 2010~2012 Shenzhen A shares listed company data as the research sample, the samples were selected and removed the obtained data and information more comprehensive analysis samples, according to the established model to deal with the use of SPSS software, the empirical test of the impact of board characteristics on the implementation of accounting standards. In the test, select the size of the board, the proportion of independent directors, the annual number of the board of directors, the board of directors and the general manager two whether a job as the explanatory variable, with the size of the company, the company's assets and liabilities and net assets income rate as the control variable, the quality of accounting information disclosure in Shenzhen Stock Exchange The amount of the substitute variables of ratings as the implementation of accounting standards effect, and put it as explanatory variables. Through the empirical analysis, this paper found that four directors selected in this article will feature, there is no multicollinearity, and through correlation analysis found that the explanatory variables and control variables selected in this paper and by explaining relationships between variables, results in regression analysis in the concrete, the size of the board of directors, the board of directors of the annual meetings between two posts and one case with the effect of the implementation of accounting standards have passed the test of significance to prove the hypothesis. But the proportion of independent directors in the board of directors of the it is not through the significant inspection, and the hypothesis proposed in this paper. In the conclusion part, put forward relevant suggestions and countermeasures, and points out some problems existing in the research of the And combined with the research of this paper, the future research direction is prospected.

【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F233

【参考文献】