影响上市公司财务信息使用价值因素的研究

发布时间：2018-08-25 07:07

【摘要】：出于决策的需要,上市公司的财务信息本应成为利益相关者重点关注和使用的信息。因为通常意义上来讲,利益相关者在进行与相关公司有关的众多决策时,该公司的财务信息是其做出决策最重要的依据之一。然而现实中,我国上市公司的利益相关者在决策时对财务信息的关注和使用程度却低于应有的预期。这表明财务信息的使用价值出现了问题。鉴于上述考虑,本文提出一种新的研究思路,即由影响财务信息使用价值的因素入手来研究其对财务信息使用价值影响的机理,并从中发现导致我国上市公司财务信息使用价值低于预期的原因,进而提出有针对性的建议和对策,以期对改善我国上市公司财务信息使用价值的现状起到借鉴作用。当前国内外对财务信息使用价值研究主要集中在财务信息质量和影响财务信息质量因素两方面,对编制形成后的最终结果进行研究,而忽略了对财务信息产生过程的研究。因此本文以企业发生的交易或事项经过确认、计量、报告后形成财务信息的过程为基础,分析在此过程中信息进行编码、译码时,影响财务信息使用价值的三个因素,分别为利益相关者需求、财务人员职业素养以及监督体系。首先,本文提出了影响财务信息使用价值的因素并对其进行分析,构建了利益相关者需求、财务人员职业素养、监督体系与财务信息使用价值之间的理论体系。利用理论演绎与规范研究等方法对影响财务信息使用价值三因素进行定性分析,对三因素为何影响财务信息使用价值、怎样影响财务信息使用价值以及对财务信息使用价值产生何种影响三方面进行了具体阐述。然后在定性分析的基础上,本文通过紫鑫药业案例进一步论证了利益相关者需求对财务信息使用价值的影响;在深市主板231家制造企业样本数据基础上,利用Logistic回归模型,用实证验证了财务人员职业素养和监督体系对财务信息使用价值的影响。最后在定性分析和定量分析基础上得出了以下结论:(1)在企业会计准则保障下,理论上利益相关者对财务信息的需求能达到相对、局部的帕累托最优状态;(2)利益相关者需求帕累托相对最优被打破,使得利益相关者需求影响财务信息使用价值;(3)利用Logistic回归模型验证了反映财务人员职业素养自变量与反映财务信息使用价值因变量相关,得出财务人员职业素养与财务信息使用价值正相关;(4)利用Logistic回归模型验证了反映监督体系自变量与反映财务信息使用价值因变量相关,得出监督体系与财务信息使用价值正相关。
[Abstract]:Due to the need of decision-making, the financial information of listed companies should be concerned and used by stakeholders. Generally speaking, the financial information of the company is one of the most important basis for the stakeholders to make many decisions related to the company concerned. However, in reality, the stakeholders of listed companies in our country pay less attention to financial information and use it than they should expect. This indicates that there is a problem with the use value of financial information. In view of the above considerations, this paper puts forward a new research idea, that is, starting with the factors that affect the use value of financial information, the mechanism of its influence on the use value of financial information is studied. It also finds out the reasons why the use value of financial information of listed companies in our country is lower than expected, and then puts forward some targeted suggestions and countermeasures in order to improve the current situation of the use value of financial information of listed companies in China. At present, the research on the use value of financial information at home and abroad is mainly focused on the quality of financial information and the factors affecting the quality of financial information. The final results after the establishment of financial information are studied, but the research on the process of producing financial information is neglected. Therefore, based on the process that the transactions or events occurred in the enterprise are confirmed, measured and reported to form financial information, this paper analyzes the three factors that affect the use value of financial information when the information is encoded and decoded in this process. They are the needs of stakeholders, the professional quality of financial personnel and the supervision system. Firstly, this paper puts forward the factors that affect the use value of financial information and analyzes it, and constructs a theoretical system between the needs of stakeholders, the professional accomplishment of financial personnel, the supervision system and the use value of financial information. Qualitative analysis of three factors affecting the use value of financial information is carried out by means of theoretical deduction and normative research, and why do the three factors affect the use value of financial information, How to influence the use value of financial information and what kind of influence to the use value of financial information are expounded in detail. Then on the basis of qualitative analysis, this paper further demonstrates the influence of stakeholder demand on the use value of financial information through the case of Zixin Pharmaceutical Co., Ltd., based on the sample data of 231 manufacturing enterprises in Shenzhen main Board, using Logistic regression model. The influence of professional accomplishment and supervision system of financial personnel on the use value of financial information is verified by empirical analysis. Finally, on the basis of qualitative analysis and quantitative analysis, the following conclusions are drawn: (1) under the guarantee of accounting standards for enterprises, the theoretical requirements of stakeholders for financial information can reach a relative level. Local Pareto optimal state; (2) stakeholder demand Pareto relative optimality is broken, (3) using the Logistic regression model to verify the correlation between the independent variables reflecting the professional quality of financial personnel and the dependent variables reflecting the use value of financial information. It is concluded that the professional accomplishment of financial personnel is positively related to the use value of financial information. (4) using Logistic regression model to verify the correlation between independent variables reflecting the supervision system and dependent variables reflecting the use value of financial information. It is concluded that the supervision system is positively related to the use value of financial information.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275

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