中国民营企业高管的政府背景对会计信息质量的影响

发布时间：2018-05-26 04:30

本文选题：民营上市公司 + 高管的政府背景　；参考：《云南财经大学》2013年硕士论文

【摘要】：从计划经济到市场经济体制的转型过程中，民营企业通过高管的政府背景与政府建立政治联系。因此，企业获得了融资的便利性、税收的优惠等等，进而增加企业的价值。但是，高管具有政府背景是否影响企业的会计信息质量，这一问题有待研究。本文以2004—2011年期间在沪市和深市两个证券交易所上市的中国民营企业上市公司为样本，运用实证研究的方式进行检验。首先，考察了高管的政府背景与会计信息质量之间的关系；然后，将高管的政府背景分为中央、省级和地方政府背景三个层级进行检验；最后，将高管分为董事长和总经理两个类型进行考察。通过研究，发现高管具有政府背景与会计信息质量存在显著的负相关关系；研究还发现，高管具有政府背景的三个层级和高管的两个类型之间都不存在显著差异。本文从高管的政府背景出发，研究其与会计信息质量之间的关系，并将其分层级和类型进行了讨论，丰富了相关文献，，有利于提高公司治理的质量。
[Abstract]:In the process of transition from planned economy to market economy system, private enterprises establish political relations with government through the government background of executives. Therefore, enterprises obtain financing convenience, tax concessions and so on, and then increase the value of enterprises. However, whether the government background of executives affects the quality of accounting information remains to be studied. This paper takes the listed companies of Chinese private enterprises listed in Shanghai Stock Exchange and Shenzhen Stock Exchange from 2004 to 2011 as samples and uses the method of empirical research to test them. First, the relationship between executive government background and accounting information quality is investigated. Then, the executive government background is divided into three levels: central, provincial and local government background. The executives are divided into two types: chairman and general manager. Through the research, we found that there is a significant negative correlation between the government background and the quality of accounting information. The study also found that there is no significant difference between the three levels of government background and the two types of executives. Based on the government background of executives, this paper studies the relationship between it and the quality of accounting information, and discusses its classification and types, which enriches the relevant literature and helps to improve the quality of corporate governance.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F233

【参考文献】