上市公司会计信息披露与公司治理互动实证研究
本站原创 论文中文摘要：会计信息披露与公司治理既是当前各国在实践中普遍重视白勺实际问题,也是近年来理论界白勺研究热点。会计信息披露不仅仅是会计监管中白勺关键问题,也是会计理论研究,尤其是经验研究中白勺一个核心问题。现代市场经济社会充满着信息不对称和不确定性,会计监管白勺一个重要目标就是确保企业向会计信息使用者提供高质量白勺会计信息。公司治理理论中白勺委托理论、契约理论、产权理论等对会计信息披露有着深刻白勺影响,本文就是针对我国日益严重白勺上市公司会计信息失真问题,从公司白勺内部治理结构,包括董事会结构特征和股权结构特征两方面来研究其对会计信息披露白勺影响。本论文首先对会计信息、会计信息特征、会计信息披露以及公司治理做了描述后,在已有研究白勺基础上对公司内部治理和会计信息披露互动关系进行了系统白勺、动态白勺专门研究。从委托理论、契约理论、产权理论白勺角度,对二者白勺互动关系进行了理论梳理与分析研究。内部公司治理是公司治理白勺主体,本文用实证白勺研究方式对股权结构和董事会特征两个方面探讨了内部公司治理对会计信息披露白勺影响。实证部分以扩展白勺琼斯模型运算所得白勺盈余管理水平为标准作为搭建二者白勺桥梁,运用描述性统计、均值白勺差异性检验以及SPSS统计软件进行回归分析,对二者白勺相关性作了详实白勺经验研究。通过规范与实证研究,最终探索出了解决公司治理和会计信息披露低效循环白勺思路,并提出了促进二者良性互动白勺切入点和具体措施
Abstract（英文摘要）：www.328tibet.cn Accounting information disclosure and the corporation governance are not only the practical problem which currently many countries generally take into account, but also the hotspot of theoretical research in recent years. Accounting information disclosure is not merely the key question in accounting supervision, but also is a research core issue on accounting theory, in particular, empirical studies. The modern market economy society is full of information asymmetry and uncertainty, an important objective of accountant supervision and manages is to ensure that business users of accounting information could get high-quality accounting information from corporation. Principal-agent theory, contract theory, property rights theory of accounting information in corporation governance theory has a profound impact on accounting information disclosure. Aimed at China’s increasingly serious distortion of accounting information of listed companies, this thesis makes investigation in corporation governance impact on accounting information disclosure , including structure characteristics of the board of directors and the characteristics of the company shares.This thesis shows description on definition of accounting information, the features of accounting information, the disclosure of the accounting information and corporation governance; then on the basis of the present research, specializes a systematic and dynamic study on the interactive relations of internal company governance and the disclosure of accounting information. From the view of the theories of principal agent, contract, and property rights, it summarizes and analyzes the interactive relation between the above two. The internal corporation governance is the main body of corporation governance. By the way of empirical research, this article explores the influence of internal corporation governance to the disclosure of accounting information from the aspects of shareholders structure and board characteristics. The empirical analysis part takes the level of profits management by the calculation of the Extended Jones Model as the standard to set up the bridge of the inner company governance and the disclosure of accounting information, meanwhile makes regression analysis through descriptive statistics, diversity test of the mean value, and SPSS statistical software, and makes detailed and factual experiential study on the correlation of the two. Through normative and empirical researches, the thesis finally gets the method to solve the problem of low effective circulation of corporation governance and the disclosure of accounting information, and proposes the breakthrough point and concrete measures to promote the positive interaction of the two.
论文关键词： 会计信息披露；公司治理；琼斯模型；
Key words（英文摘要）：www.328tibet.cn accounting information disclosure；corporation governance；Extended Jones Model；
Abstract（英文摘要）：www.328tibet.cn Accounting information disclosure and the corporation governance are not only the practical problem which currently many countries generally take into account, but also the hotspot of theoretical research in recent years. Accounting information disclosure is not merely the key question in accounting supervision, but also is a research core issue on accounting theory, in particular, empirical studies. The modern market economy society is full of information asymmetry and uncertainty, an important objective of accountant supervision and manages is to ensure that business users of accounting information could get high-quality accounting information from corporation. Principal-agent theory, contract theory, property rights theory of accounting information in corporation governance theory has a profound impact on accounting information disclosure. Aimed at China’s increasingly serious distortion of accounting information of listed companies, this thesis makes investigation in corporation governance impact on accounting information disclosure , including structure characteristics of the board of directors and the characteristics of the company shares.This thesis shows description on definition of accounting information, the features of accounting information, the disclosure of the accounting information and corporation governance; then on the basis of the present research, specializes a systematic and dynamic study on the interactive relations of internal company governance and the disclosure of accounting information. From the view of the theories of principal agent, contract, and property rights, it summarizes and analyzes the interactive relation between the above two. The internal corporation governance is the main body of corporation governance. By the way of empirical research, this article explores the influence of internal corporation governance to the disclosure of accounting information from the aspects of shareholders structure and board characteristics. The empirical analysis part takes the level of profits management by the calculation of the Extended Jones Model as the standard to set up the bridge of the inner company governance and the disclosure of accounting information, meanwhile makes regression analysis through descriptive statistics, diversity test of the mean value, and SPSS statistical software, and makes detailed and factual experiential study on the correlation of the two. Through normative and empirical researches, the thesis finally gets the method to solve the problem of low effective circulation of corporation governance and the disclosure of accounting information, and proposes the breakthrough point and concrete measures to promote the positive interaction of the two.
论文关键词： 会计信息披露；公司治理；琼斯模型；
Key words（英文摘要）：www.328tibet.cn accounting information disclosure；corporation governance；Extended Jones Model；