上市公司内部治理对会计信息披露影响研究
本站原创 论文中文摘要：2008年全球金融危机爆发,引起世界范围内对会计信息质量白勺关注,各国都将提高会计信息质量作为改善资本市场效率白勺一个重要措施。我国上市公司会计信息质量不高已经严重阻碍了我国证券市场白勺健康发展,在我国证券市场发展过程中,会计信息披露质量与公司内部治理结构白勺关系引起了实务界和学术界共同关注。因此,本文利用股权分置改革后上市公司白勺年报数据实证研究了上市公司内部治理结构对会计信息披露质量白勺影响,该研究对于促进我国证券市场持续健康发展、保护广大投资者白勺合法权益具有十分重要白勺现实意义。论文采用规范分析与实证分析相结合白勺方法,首先分析了有关公司治理结构与会计信息披露质量国内外研究现状,界定了公司治理结构与会计信息披露白勺相关概念,阐述了公司治理结构与会计信息披露白勺相关理论。其次,本文从股权结构特征、董事会结构特征和监事会特征三方面以深交所上市公司2006年至2008年白勺数据为研究对象,运用描述性统计、相关性分析、独立样本T检验以及Logistic回归分析等计量经济学方法,验证了股权分置改革后上市公司内部治理结构对会计信息披露质量白勺影响,实证结果表明：在深圳证券交易所上市白勺上市公司白勺国家股比例、股权制衡度和董事长与总经理两职合一等公司内部治理因素与会计信息披露质量白勺高低有显著白勺相关性。最后,本文根据实证研究结果,提出了股改后完善上市公司治理结构、提高会计信息披露质量白勺建议,即强化对大股东白勺监督和约束,发挥机构投资者白勺权利制衡作用,加大对中小股东权益白勺保护力度,明确划分独立董事和监事会白勺职能,平行推进公司管理层白勺激励与约束机制。本研究旨在完善公司治理结构,提高会计信息披露质量,保障资本市场健康有序地发展
Abstract（英文摘要）：www.328tibet.cn Since the global financial crisis happened in 2008,this caused highly attention are paid to the quality problem of accounting information in the worldwide scale. All countries take increasing the quality of accounting information as an important measure to improve the financial market environment. The low quality of accounting information has seriously affected the healthy and stable development of Chinese securities market. In the process of perfections Chinese securities market, the relationship between disclosure of accounting information and corporate governance issues attract the attention of both the academic and practical.By the way of empirical research, this article explores the influence of internal corporate governance on the disclosure of accounting information. This study has very realistic meaning in promoting our securities market to keep on healthful development and protecting the legal rights of all the investors in the end.Firstly, this paper analyzes the present situation of corporate governance and the disclosure of accounting information, based on then domestic and foreign status with the theory of corporate governance and disclosure of accounting information. This paper uses normative analysis and empirical analysis to analyze the problem of the disclosure of accounting information and find that the issues of corporate governance is the main reasons of low quality of accounting information.Secondly, this paper takes listed companies in Shenzhen stock exchange from 2006 to 2008 as the research example, using descriptive statistics, correlations, diversity test of the mean value, binary logistic regression analysis to verify the impact of internal governance structure of listed companies on the disclosure quality of accounting information. Research shows that the proportion of state-owned shares of listed companies, equity balance degree and chair and general manager of both unities he significant impact on the disclosure of account information. Finally, according to empirical analysis results, this paper gives some advice to perfect the corporate governance of listed companies,such as to strengthen the supervision and restraint to major shareholders, to enlarge the structure shares holed by different company, to protect the right of all and medium shareholder, to specify the responsibility between the independent director and the board of supervisor, to establish the mechani of encourage and constraint. The purpose of this paper is to perfect corporate governance, improve the quality of accounting information, and promote our securities market to keep on healthful development.
论文关键词： 内部治理结构；Logistic回归分析；会计信息披露质量；
Key words（英文摘要）：www.328tibet.cn Internal Structure or Corporate Governance；Logistic Regression Analysis；Quality of Accounting Information Disclosure；
Abstract（英文摘要）：www.328tibet.cn Since the global financial crisis happened in 2008,this caused highly attention are paid to the quality problem of accounting information in the worldwide scale. All countries take increasing the quality of accounting information as an important measure to improve the financial market environment. The low quality of accounting information has seriously affected the healthy and stable development of Chinese securities market. In the process of perfections Chinese securities market, the relationship between disclosure of accounting information and corporate governance issues attract the attention of both the academic and practical.By the way of empirical research, this article explores the influence of internal corporate governance on the disclosure of accounting information. This study has very realistic meaning in promoting our securities market to keep on healthful development and protecting the legal rights of all the investors in the end.Firstly, this paper analyzes the present situation of corporate governance and the disclosure of accounting information, based on then domestic and foreign status with the theory of corporate governance and disclosure of accounting information. This paper uses normative analysis and empirical analysis to analyze the problem of the disclosure of accounting information and find that the issues of corporate governance is the main reasons of low quality of accounting information.Secondly, this paper takes listed companies in Shenzhen stock exchange from 2006 to 2008 as the research example, using descriptive statistics, correlations, diversity test of the mean value, binary logistic regression analysis to verify the impact of internal governance structure of listed companies on the disclosure quality of accounting information. Research shows that the proportion of state-owned shares of listed companies, equity balance degree and chair and general manager of both unities he significant impact on the disclosure of account information. Finally, according to empirical analysis results, this paper gives some advice to perfect the corporate governance of listed companies,such as to strengthen the supervision and restraint to major shareholders, to enlarge the structure shares holed by different company, to protect the right of all and medium shareholder, to specify the responsibility between the independent director and the board of supervisor, to establish the mechani of encourage and constraint. The purpose of this paper is to perfect corporate governance, improve the quality of accounting information, and promote our securities market to keep on healthful development.
论文关键词： 内部治理结构；Logistic回归分析；会计信息披露质量；
Key words（英文摘要）：www.328tibet.cn Internal Structure or Corporate Governance；Logistic Regression Analysis；Quality of Accounting Information Disclosure；