会计信息透明度对资源配置效率影响的研究

发布时间：2018-03-04 06:25

本文选题：上市公司　切入点：会计信息透明度　出处：《山西财经大学》2016年硕士论文　论文类型：学位论文

【摘要】：国内外资本市场上财务造假案例层出不穷,从而使会计信息质量受到严重影响。会计信息是投资者做出投资选择的主要依据,从一定程度上决定了投资者的投资方向,影响着资源配置的效率和效果,因此,会计信息质量的高低在一定程度上影响着资源配置情况。会计信息透明度作为影响会计信息质量的一个重要因素,对资源配置效率会产生间接的影响,因此,国内外许多学者将会计信息透明度对资源配置效率的影响作为一个重要的问题进行研究。本文基于我国当前的资本市场和行业发展状况研究会计信息透明度对资源配置效率的影响。本文通过规范研究方法与实证研究方法对会计信息透明度对资源配置效率影响问题进行研究。首先,通过对文献的归纳和总结,明确了会计信息透明度、资源配置效率的概念和衡量方法;总结了国内外学者对会计信息透明度经济后果研究,并阐述了相关理论,这些为实证研究部分奠定了理论基础。其次,通过实证分析,对本文提出的假设进行验证和检验。在实证部分,从行业和企业的角度进行分析,以修正Jones模型回归残差的绝对值来衡量会计信息透明度,通过残差的高低,将会计信息透明度等级化,以改进的Wugler模型研究会计信息透明对资源配置效率的影响。本文的研究结果是会计信息透明度越高,资源配置效率也会越高。根据研究结论,从宏、微观角度分别提出了建议,即从宏观的角度,通过政策的制定和监督体系的构建来提高会计信息透明度;从微观的的角度,完善企业内部结构以及提高相关人员素质来提高会计信息透明度,进而正确引导资源的配置,提高资源配置效率。
[Abstract]:The financial fraud cases in the capital market at home and abroad emerge one after another, which seriously affect the quality of accounting information. Accounting information is the main basis for investors to make investment choices, to a certain extent, it determines the investment direction of investors. It affects the efficiency and effect of resource allocation. Therefore, the quality of accounting information affects the allocation of resources to a certain extent. The transparency of accounting information is an important factor affecting the quality of accounting information. Has an indirect impact on resource allocation efficiency, so, Many scholars at home and abroad regard the impact of accounting information transparency on resource allocation efficiency as an important issue. This paper studies the impact of accounting information transparency on investment based on the current development of capital market and industry in China. This paper studies the impact of accounting information transparency on resource allocation efficiency through normative research methods and empirical research methods. By summarizing and summarizing the literature, this paper clarifies the concepts and measurement methods of accounting information transparency and resource allocation efficiency, summarizes the economic consequences of accounting information transparency research by domestic and foreign scholars, and expounds the relevant theories. These lay the theoretical foundation for the empirical research. Secondly, through the empirical analysis, the hypothesis proposed in this paper is verified and tested. In the empirical part, from the perspective of industry and enterprise, The transparency of accounting information is measured by the absolute value of regression residual of modified Jones model, and the transparency of accounting information is graded by the level of residual error. An improved Wugler model is used to study the influence of accounting information transparency on resource allocation efficiency. The result of this paper is that the higher the transparency of accounting information, the higher the resource allocation efficiency. That is, from the macro point of view, to improve the transparency of accounting information through the formulation of policies and the construction of supervision system, from the micro perspective, to improve the internal structure of enterprises and improve the quality of related personnel to improve the transparency of accounting information. Then correctly guide the allocation of resources and improve the efficiency of resource allocation.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275

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