会计信息质量对资源配置效率的影响研究

发布时间：2018-04-05 01:34

本文选题：会计信息质量　切入点：资源配置效率　出处：《东北石油大学》2014年硕士论文

【摘要】：会计信息作为连接交易各方的媒介，在资本市场上发挥着传递信息的重要作用，会计信息质量直接影响资本市场的有效性以及企业自身投资效率的高低。伴随着市场机制和会计制度的不断优化改革以及管理模式的改变，各利益相关者的信息不对称和上市公司的逆向选择等行为严重阻碍了资本市场及上市公司的资源配置效率，因此研究并验证会计信息质量对资源配置效率的影响方向及影响程度十分必要。运用理论分析与实证分析相结合的方法能够使研究更加充分和完善。在理论分析部分，从宏观和微观两个层面出发，从影响路径入手分析会计信息质量如何影响资源配置效率，并建立具体的影响路径图，以深入分析会计信息质量对资源配置效率的影响途径，为实证分析部分奠定了理论基础。在实证分析部分，，首先进行实证研究设计，主要包括研究假设的提出，阐述会计信息质量、宏观资源配置效率和微观资源配置效率的计量方法，并对宏观和微观模型分别进行了定义。对会计信息质量、宏观资源配置效率及微观资源配置效率的定量化计量使得理论分析得到了升华，采用修正的Jones模型对会计信息质量进行计量、借鉴Jeffrey Wurgler模型对宏观资源配置效率进行计量、借鉴Richardson模型对微观资源配置效率进行计量。接下来就会计信息质量对宏观和微观资源配置效率的影响进行描述性统计、相关分析和回归分析，用会计数据印证研究假设、得到实证结论。最后在得到实证分析结论的基础上提出相应的政策建议，可以从健全资本市场的外部环境和规范上市公司的内部制度两方面来提高会计信息质量，以期通过提高会计信息质量为资本市场和企业自身资源配置效率的优化提供借鉴。
[Abstract]:Accounting information, as a medium connecting all parties in the transaction, plays an important role in transmitting information in the capital market. The quality of accounting information directly affects the effectiveness of the capital market and the efficiency of the enterprise's own investment.With the continuous reform of market mechanism and accounting system and the change of management mode, the information asymmetry of stakeholders and the adverse selection of listed companies seriously hinder the efficiency of resource allocation in the capital market and listed companies.Therefore, it is necessary to study and verify the influence of accounting information quality on resource allocation efficiency.The method of combining theoretical analysis with empirical analysis can make the research more complete and perfect.In the part of theoretical analysis, from the macro and micro aspects, this paper analyzes how the quality of accounting information affects the efficiency of resource allocation from the perspective of the influence path, and establishes a specific impact path map.It lays a theoretical foundation for the empirical analysis by deeply analyzing the influence of accounting information quality on the efficiency of resource allocation.In the part of empirical analysis, the first part of empirical research design, mainly includes the research hypothesis, accounting information quality, macro-resource allocation efficiency and micro-resource allocation efficiency measurement methods.The macro and micro models are defined respectively.The quantitative measurement of accounting information quality, macro resource allocation efficiency and micro resource allocation efficiency makes the theoretical analysis sublimate. The modified Jones model is used to measure the accounting information quality.Using Jeffrey Wurgler model for reference to measure macro-resource allocation efficiency and Richardson model for micro-resource allocation efficiency measurement.Then, the paper carries on descriptive statistics, correlation analysis and regression analysis on the effect of accounting information quality on macro and micro resource allocation efficiency, and verifies the hypothesis with accounting data and obtains empirical conclusions.Finally, based on the conclusions of empirical analysis, the author puts forward corresponding policy recommendations, which can improve the quality of accounting information from two aspects: perfecting the external environment of capital market and standardizing the internal system of listed companies.The aim is to improve the quality of accounting information and provide reference for the optimization of resource allocation efficiency of capital market and enterprise itself.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F275

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