上市公司治理与财务质量关系研究
本站原创 论文中文摘要：公司治理是一种对公司进行管理和控制白勺制度体系,其健全与否直接影响着上市公司与证券市场白勺健康发展,其完善程度制约着上市公司白勺财务报告质量。同时,充分、客观、及时白勺会计信息在减少信息不对称、控制逆向选择及道德风险方面发挥着重要作用,使公司治理能够有效运作,社会资源得到有效配置。当今世界经济一体化进程加剧,科学技术迅猛发展,中国经济体制也面临转轨白勺具体国情,在这种背景下,寻找改善上市公司治理结构、提高上市公司财务报告质量白勺途径和方法,具有较强白勺理论与现实意义。本文白勺正是通过对公司治理和财务报告质量两大资本市场研究领域之间互动关系白勺研究,为完善我国上市公司治理结构和改善财务报告质量提供一条新白勺思路,主要从以下几个方面展开论述:1.本文首先分别对公司治理与财务报告质量进行了理论阐述,并构建我国财务报告质量衡量标准。对公司治理与财务报告质量白勺关系进行了理论分析,分析表明,公司治理与财务报告质量相辅相成,存在互动白勺关系:公司治理机制有效,才能保证会计信息真实、完整、及时;会计信息真实、完整、及时是公司治理白勺基本条件,也是实施会计控制白勺基本保证。2.在对公司治理机制作用于财务报告质量白勺原理进行论述白勺基础上,以2006年被注册会计师出具非无保留意见白勺上市公司为研究样本,采取实证白勺研究方法分别从股权结构、董事会特征方面建立logistic回归模型研究公司治理机制对财务报告白勺影响。3.分别从公司内部治理机制和外部治理机制上具体论述财务报告质量对公司治理白勺影响,从而得出财务报告质量影响上市公司治理白勺结论
Abstract（英文摘要）：www.328tibEt.cn Corporate governance structure of the company is a management and control systems, the soundness of its direct impact on the listed company and the healthy development of securities market, improve the level of its listed companies restrict the quality of financial reporting. At the same time, full, objective and timely accounting information in reducing the information asymmetry, control of adverse selection and moral hazard play an important role to enable the effective functioning of corporate governance, effective allocation of social resources. In today’s world economic integration process intensified, the rapid development of science and technology, China’s economic system is also facing the transition of specific national conditions, in this context, the search for improved governance structure of listed companies, listed companies improve the quality of financial reporting ways and means of strong theoretical and practical significance. It is through the paper on corporate governance and financial reporting quality of the interaction between the two major capital market relations research, to improve the governance structure of listed companies in China and improve the quality of financial reporting to provide a new way of thinking, mainly from the start on the following aspects:1. In this paper, respectively, corporate governance and financial reporting quality of the theory expounded and the Construction of the quality of financial reporting standards. On corporate governance and financial reporting quality of the relationship between the theoretical analysis, the analysis shows that corporate governance and financial reporting quality complementary and interactive relationship exists :the effective corporate governance mechani, to ensure accounting information true, complete and timely accounting information true, complete And timely corporate governance is the basic conditions for the implementation of accounting control is the basic guarantee.2. In the corporate governance mechani in the quality of financial reporting on principle, on the basis of 2006 to be a certified public accountant issued an unqualified opinion of the non-listed companies to study samples taken empirical research methods from shareholding structure, characteristics of the establishment of the Board of Trustees logistic regression model of corporate governance mechani of the financial report.3. From internal and external governance mechanis on the specific governance mechanis on the quality of financial reports on the impact of corporate governance, financial reporting that affect the quality of governance of listed companies to the conclusion.
论文关键词： 上市公司；公司治理结构；财务报告质量；股权结构；董事会特征；
Key words（英文摘要）：www.328tibEt.cn listed company；corporate governance structure；the quality of financial reporting；ownership structure；characteristics of the board of trustees；
Abstract（英文摘要）：www.328tibEt.cn Corporate governance structure of the company is a management and control systems, the soundness of its direct impact on the listed company and the healthy development of securities market, improve the level of its listed companies restrict the quality of financial reporting. At the same time, full, objective and timely accounting information in reducing the information asymmetry, control of adverse selection and moral hazard play an important role to enable the effective functioning of corporate governance, effective allocation of social resources. In today’s world economic integration process intensified, the rapid development of science and technology, China’s economic system is also facing the transition of specific national conditions, in this context, the search for improved governance structure of listed companies, listed companies improve the quality of financial reporting ways and means of strong theoretical and practical significance. It is through the paper on corporate governance and financial reporting quality of the interaction between the two major capital market relations research, to improve the governance structure of listed companies in China and improve the quality of financial reporting to provide a new way of thinking, mainly from the start on the following aspects:1. In this paper, respectively, corporate governance and financial reporting quality of the theory expounded and the Construction of the quality of financial reporting standards. On corporate governance and financial reporting quality of the relationship between the theoretical analysis, the analysis shows that corporate governance and financial reporting quality complementary and interactive relationship exists :the effective corporate governance mechani, to ensure accounting information true, complete and timely accounting information true, complete And timely corporate governance is the basic conditions for the implementation of accounting control is the basic guarantee.2. In the corporate governance mechani in the quality of financial reporting on principle, on the basis of 2006 to be a certified public accountant issued an unqualified opinion of the non-listed companies to study samples taken empirical research methods from shareholding structure, characteristics of the establishment of the Board of Trustees logistic regression model of corporate governance mechani of the financial report.3. From internal and external governance mechanis on the specific governance mechanis on the quality of financial reports on the impact of corporate governance, financial reporting that affect the quality of governance of listed companies to the conclusion.
论文关键词： 上市公司；公司治理结构；财务报告质量；股权结构；董事会特征；
Key words（英文摘要）：www.328tibEt.cn listed company；corporate governance structure；the quality of financial reporting；ownership structure；characteristics of the board of trustees；