财务专长独立董事与重大会计差错更正

发布时间：2018-05-29 16:27

本文选题：财务专长独董 + 重大会计差错更正　；参考：《吉林大学》2017年硕士论文

【摘要】：针对中国上市公司尤其是民营上市公司高度集中的股权结构和存在内部人控制的特殊制度背景,2001年中国证监会颁布独立董事指导意见,特别强调上市公司独立董事至少应有一名财务人员,以此希望通过财务人员的专业知识保证和提高上市公司的财务信息质量。尽管存在大量关于独立董事在公司治理中有效性的研究文献,但是关于财务专长独董尤其是财务专长独董与重大会计差错更正之间关系的研究文献较少。那么,财务专长独董在公司治理中能否有效发挥作用,提高财务信息质量,维护利益相关者的利益?本文采用理论与实证分析相结合的研究方法,以2007-2015年中国民营上市公司是否存在重大会计差错更正为研究对象。运用二元logistic回归分析方法,研究财务专长独董与民营上市公司重大会计差错更正之间的关系,并得出相应结论。以下为本文研究结论和发挥财务专长独董在公司治理中有效性的政策建议。(1)财务专长独董亲自参加董事会会议次数越多,越有助于民营上市公司重大会计差错更正。因此,一方面,监管部门应采取措施规范财务专长独董亲自参加董事会会议次数;另一方面,上市公司在选聘财务人员担任独立董事时,应尽可能选聘勤勉程度高的财务人员。(2)与兼职数量多的财务专长独董相比,兼职数量少的财务专长独董更有助于民营上市公司重大会计差错更正。财务专长独董兼职数量越多,其繁忙程度可能越高,没有足够的时间和精力有效履行职责,从而难以保证和提高上市公司财务信息质量。因此,上市公司在选聘财务人员担任独立董事时,应尽量选聘兼职数量少的财务人员,以保证其有足够的时间和精力有效履行职责。(3)财务专长独董的薪酬水平越高,越有助于民营上市公司重大会计差错更正。较高的薪酬水平能够提高财务专长独董有效履行职责的积极性。因此,上市公司在选聘财务人员担任独立董事时,应支付其较高的薪酬水平,以提高其参与公司治理的积极性。(4)高校学者背景的财务专长独董不利于民营上市公司重大会计差错更正。这可能是由于高校学者背景的财务专长独董偏重于理论研究而缺乏实务经验,加上自身在教学和科学研究方面繁重的任务,导致其没有足够的时间和精力有效履行职责。因此,上市公司应减少选聘从事财务会计研究的高校学者担任独立董事。(5)财务专长独董的地理临近性因素对民营上市公司重大会计差错更正没有显著影响。因此,上市公司在聘请财务人员担任独立董事时,不需要考虑地理临近性因素。(6)与年长的财务专长独董相比,年轻的财务专长独董更有助于民营上市公司重大会计差错更正。年轻的财务专长独董在体力、精力、学习能力和适应能力方面更具有优势,并且还有较长的独立董事职业生涯要走,往往会更加注重自身声誉,切实履行好自身职责。因此,上市公司应尽量选聘年轻的财务人员担任独立董事。
[Abstract]:In view of the highly centralized ownership structure of Chinese listed companies, especially the private listed companies, and the special institutional background of insider control, the CSRC promulgated the independent director guidance in 2001, especially emphasizing that the independent directors of listed companies should have at least one financial officer, so that the professional knowledge of the financial personnel should be guaranteed and To improve the quality of financial information of listed companies, although there are a large number of research documents about the effectiveness of independent directors in corporate governance, there are few studies on the relationship between financial expertise, especially financial expertise and major accounting error correction. To improve the quality of financial information and safeguard the interests of stakeholders, this paper uses a combination of theoretical and empirical analysis to study whether there is a major accounting error correction in 2007-2015 years of private listed companies in China as the research object. The two yuan logistic regression analysis method is used to study the importance of financial expertise and private listed companies. The following is the conclusion of the major accounting errors and the corresponding conclusions. The following is the conclusion of this paper and the policy recommendations for the effectiveness of the financial expertise in corporate governance. (1) the more the number of meetings of the financial expertise to participate in the board meeting, the more helpful the correction of major accounting errors in the private listed companies. Therefore, on the one hand, the regulatory department The door should take measures to regulate the number of financial expertise to participate in the meeting of the board of directors personally; on the other hand, when the listed companies are selecting financial personnel to serve as independent directors, they should choose as much assiduous financial personnel as possible. (2) compared with the more part-time financial expertise, a financial expertise with less part-time jobs is more conducive to the private sector. The major accounting errors of a city company are corrected. The more the number of part-time financial expertise is part-time, the more busy it is, the more busy it may be. There is no sufficient time and energy to perform the duties effectively. Therefore, it is difficult to ensure and improve the quality of financial information of the listed companies. Therefore, when the listed companies are selecting financial personnel as independent directors, they should try to recruit less part-time jobs. Financial personnel, to ensure that they have sufficient time and energy to perform their duties effectively. (3) the higher the salary level of the financial expertise, the more conducive to the correction of major accounting errors in private listed companies. Higher salary levels can improve the integrity of the financial expertise to perform their duties effectively. Therefore, the listed companies are engaged in the selection of financial personnel. As an independent director, it should pay its higher salary level to improve its enthusiasm for participating in corporate governance. (4) the financial expertise of the academic background of university scholars is not conducive to the correction of major accounting errors of private listed companies. This may be due to the financial expertise of the academic background of Colleges and universities. The heavy task in the field of teaching and scientific research leads to the lack of sufficient time and energy to perform the duties effectively. Therefore, the listed companies should reduce the number of College scholars engaged in financial accounting research as independent directors. (5) the geographical proximity of financial expertise is not significant to the correction of major accounting errors in private listed companies. Therefore, when the listed companies employ financial personnel as independent directors, they do not need to consider the geographical proximity factors. (6) compared with the older financial expertise, the young financial expertise is more conducive to the correction of major accounting errors in the private listed companies. The young financial expertise is physically, energetic, learning and adaptable. In terms of strength, and a longer career of independent directors, they tend to pay more attention to their own reputation and fulfill their responsibilities. Therefore, the listed companies should choose young financial personnel as independent directors.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F271

【参考文献】