高危行业审计委员会特征与安全会计信息披露关系研究

发布时间：2018-03-01 09:00

本文关键词： 高危行业安全会计信息披露审计委员会　出处：《山东财经大学》2016年硕士论文　论文类型：学位论文

【摘要】：2014年全国人大常委会通过了对实行十多年的《安全生产法》的修订,体现了党中央高度对保障安全生产、保护人民群众生命财产的高度重视。而且,截止到2015年的年末,新修订的《安全生产法》已经实施了接近一周年。通过各种统计数据可以发现,在这一年之内国内的安全生产形势逐步好转。在这一良好势头之下,企业仍须牢记安全是第一要务,也是企业是健康发展的基石,没有安全保障的发展如同空中楼阁,难以长久稳固。所以,为了尽量消灭生产过程中的安全隐患,保障生产过程的安全性除了要提高对安全的思想重视之外,企业也要加大对生产过程中的安全投入。企业进行了投入就要进行核算,有了核算就要积极对外披露相关的会计信息。所以,对外及时公布高质量的安全会计信息也是高危行业企业不可回避的问题之一,更是企业需要承担的社会责任。审计委员会制度引入我国已经多年,经过实践的检验发现审计委员会在抑制企业盈余管理行为,减少错报等方面发挥了一定的作用。尤其是成员比较独立且具备财务、审计专业素质的审计委员会在保障会计信息质量方面有较大成效。本文选取2012年-2014年高危行业上市公司为研究对象,分析企业年报和社会责任报告各部分中公布的各种类型的安全会计信息,总结了高危行业企业安全会计信息披露现状。此外,本文从企业审计委员会的特征这一角度入手,研究审计委员会规模的大小、审计委员会的独立性、专业性以及勤勉性是否有助于提高高危行业的安全会计信息披露水平。最后,本文根据实证结果对完善高危行业安全会计信息披露提出若干建议,希望能够有助于改变在保障安全生产方面“政府热,企业冷”的状况。
[Abstract]:In 2014, the standing Committee of the National people's Congress adopted an amendment to the "Law on production Safety", which has been in force for more than a decade, which reflects the great importance that the CPC Central Committee attaches to ensuring production safety and protecting the lives and property of the people. Moreover, by the end of 2015, The newly revised Law on Safety in production has been implemented for nearly a year. Through various statistics, we can see that the domestic situation of safety in production has gradually improved in this year. Enterprises still have to bear in mind that safety is the first priority and the cornerstone of their healthy development. The development without safety is like a castle in the air, which is difficult to be stable for a long time. Therefore, in order to eliminate the hidden dangers of safety in the production process as far as possible, In order to ensure the safety of the production process, in addition to increasing the emphasis on safety, enterprises should also increase their investment in the process of production. With accounting, it is necessary to actively disclose relevant accounting information. Therefore, timely disclosure of high-quality safe accounting information is also one of the unavoidable problems for enterprises in high-risk industries. The audit committee system has been introduced into our country for many years. After practical tests, it is found that the audit committee is restraining the earnings management behavior of enterprises. The reduction of misstatements and other aspects has played a certain role. In particular, members are more independent and have financial resources. The audit committee with audit professional quality has made great achievements in ensuring the quality of accounting information. This paper selects the listed companies in high-risk industries from 2012 to 2014 as the research objects. This paper analyzes the various types of safety accounting information published in the corporate annual report and the social responsibility report, and summarizes the current situation of safety accounting information disclosure in enterprises in high-risk industries. In addition, this paper starts with the characteristics of the corporate audit committee. Study whether the size of the audit committee, the independence, professionalism and diligence of the audit committee contribute to improving the level of safe accounting disclosure in high-risk industries. Based on the empirical results, this paper puts forward some suggestions to improve the disclosure of safety accounting information in high-risk industries, hoping that it can help to change the situation of "the government is hot and the enterprises are cold" in the aspect of ensuring safety in production.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275;F239.4

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