内部控制、公司治理与会计信息披露质量

发布时间：2018-03-17 12:13

本文选题：深市A股主板制造业上市公司　切入点：会计信息披露质量　出处：《太原理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：无论是在学术领域还是在企业的实践中,对会计信息披露质量研究的热度从未消减过,而在研究的过程中也得出了一些有益的结论并为会计信息披露质量的提升提供了一些路径。如相关研究成果表明,公司治理是影响会计信息披露质量的重要因素,故在企业的管理实践中都开始重视对公司治理机制的研究和设计。正如我国监管部门在上市公司中不遗余力地推行内部控制体系一样,也是相关学者和企业管理者在相关的学术研究和管理实践中发现了有效的内部控制也可以提升会计信息披露质量。良好的公司治理实现了股东大会、董事会和监事会等机构的制约平衡,而内部控制在实现这一平衡中又发挥着重要的作用,由此可知,内部控制与公司治理既相互联系又相互区别,有必要将两者纳入到同一逻辑框架中以验证内部控制、公司治理及其嵌合效应与会计信息披露质量之间是否存在着相关关系,以便能为我国上市公司通过改进内部控制有效性以及优化公司治理等途径提升会计信息披露质量提供一些新的视角和思路。本文以委托代理理论及信息不对称理论等相关理论为基础,以内部控制和公司治理以及二者的嵌合效应对会计信息披露质量的影响为研究视角对国内外的文献进行了梳理和总结。之后,本文分别了介绍内部控制、公司治理以及会计信息披露质量的内涵与评价尺度,并在此基础上基于嵌合观视角提出内部控制与公司治理的嵌合效应同样会影响会计信息披露质量的假设。为了验证本文所提出的假设,作者参照李育红等人的做法构建了内部控制指数,采用主成分分析法得到了公司治理水平的替代变量,进一步通过数学处理构建了内控控制指数与公司治理指数的交叉项;以深交所信息披露机构披露的评级结果作为衡量会计信息披露质量的标准。基于以上评价指标,构建了三个实证检验模型。在实证分析中,本文以2012-2014年我国深市A股主板制造业上市公司的相关数据为研究样本进行了相关的描述性统计分析。对模型中涉及到的自变量进行了Person相关性分析,以确认是否可以做回归分析,通过检验后即对三个模型分别进行了有序逻辑回归。回归结果表明:有效的内部控制和完善的公司治理都对会计信息披露质量有显著的提升作用,两者的嵌合效应在提升会计信息披露质量方面同样发挥着积极作用,且当引入内部控制与公司治理的嵌合效应时,进一步加强了回归模型的解释力度,这表明在会计信息披露质量的研究框架中,内部控制及公司治理的嵌合效应应该占有一席之地。本文基于内部控制与公司治理的嵌合视角对实证结论进行归纳分析提出,为改善我国上市公司的会计信息披露质量,企业需要在内部控制视角重塑内控生态、建立内部控制监控平台。在公司治理视角应合理对待国有股份并积极引进独立董事。与此同时,企业还需考虑内部控制和公司治理内在机制的嵌合性。最后,作者基于本文的结论和局限性对以后的研究领域进行了展望。
[Abstract]:Whether in the academic field or in the practice of enterprises, the quality of accounting information disclosure of the heat never cut off, and in the course of study also draws some useful conclusions and provide some way for the quality of accounting information disclosure. As the relevant research results show that corporate governance is an important factor affecting the accounting information the quality of disclosure, so in practice have begun to attach importance to the research and design of the corporate governance mechanism. As China's regulators in the listed companies in the implementation of the internal control system of spare no effort, but also the relevant scholars and enterprise managers in academic research and management practice have been found in the effective internal control can also be improve the quality of accounting information disclosure. The shareholders of good corporate governance, the board of directors and board of supervisors of checks and balances, and internal control in real This is a balance and play an important role, therefore, the internal control and corporate governance not only differs from each other, it is necessary to bring the two into the same logical framework to verify the internal control, corporate governance and fitting effect and the quality of accounting information disclosure of the existence of the relationship, in order to provide some new perspectives and ideas to improve the effectiveness of internal control and corporate governance optimization approach to enhance the quality of accounting information disclosure for listed companies in China. Based on the principal-agent theory and asymmetric information theory, the chimeric effect of internal control and corporate governance as well as the two of accounting information and summarizes the the perspective of the domestic and foreign literature disclosure quality. Then, this paper introduces the internal control, corporate governance and accounting information disclosure quality The connotation and evaluation scale, and on this basis put forward from the perspective of chimeric chimeric effect of internal control and corporate governance will also affect the quality of accounting information disclosure based on the hypothesis. In order to verify this hypothesis, according to Lee et al approach constructs the gastroesophageal internal control index, using principal component analysis method to get a replacement the variables of the corporate governance level, further through the mathematical treatment of the cross term constructs the internal control index and the corporate governance index; disclosure by the Shenzhen stock exchange information disclosure mechanism of the rating results as a measure of accounting information disclosure quality standard. Based on the above evaluation index, establishes three empirical models. In the empirical analysis, this paper related data in 2012-2014 years of China's Shenzhen A shares motherboard manufacturing listed companies were analyzed and relevant descriptive statistics for the study sample. The model involves The independent variables were analyzed by Person correlation analysis, regression analysis to confirm whether you can do, after inspection of the three models were ordered logistic regression. The regression results show that: the effective internal control and improve the quality of corporate governance will significantly enhance the role of accounting information disclosure, fitting effect of both also play a positive role in improving the quality of accounting information disclosure, and when the chimeric effect is introduced into the internal control and corporate governance, to further strengthen the explanatory power of the regression model, which indicates that the accounting information disclosure framework of quality, the effect of chimeric internal control and corporate governance should occupy a space for one person. This article summarizes the analysis of the empirical conclusion the chimeric from the perspective of internal control and corporate governance based on Listed Companies in China to improve the quality of accounting information disclosure, enterprises need to The internal control from the perspective of internal control to establish internal control ecological reconstruction, monitoring platform. In the view of corporate governance should be reasonable to treat the state-owned shares and actively introduce independent directors. At the same time, chimeric companies need to consider the internal control and corporate governance mechanism. Finally, the author of this paper the conclusion and limitations of the research field of the future based on forecasted.

【学位授予单位】：太原理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F271;F275

【参考文献】