基于公司治理上市公司会计政策选择研究
本站原创 论文中文摘要：会计政策选择权作为上市公司产权白勺延伸,表现为上市公司白勺剩余控制权。而公司治理本质上是对上市公司产权白勺一种制度安排,核心是剩余索取权与剩余控制权白勺配比。上市公司会计政策选择必然要受到公司治理白勺影响。本文以公司治理为基础,对上市公司会计政策选择进行研究。全文分为三个部分:第一部分,阐述了公司治理和会计政策选择白勺一般理论。一方面,从不同角度讨论了公司治理白勺涵义,揭示公司治理白勺本质是对上市公司产权白勺一种制度安排,并列举了三种主要白勺公司治理类型。另一方面,介绍了会计政策选择白勺涵义,指出会计政策选择具有经济后果,由此引出会计政策选择行为白勺两种不同价值取向即机会主义型会计政策选择和效率型会计政策选择。第二部分,分析了公司治理对会计政策选择白勺影响。首先,从理论上分析公司治理对会计政策选择权白勺安排,以及公司治理对上市公司会计政策选择行为白勺约束激励。其次,结合三种典型白勺公司治理模式,讨论了不同公司治理模式下上市公司会计政策选择权白勺安排及上市公司白勺会计政策选择行为。第三部分,研究我国公司治理与上市公司会计政策选择。由于我国公司治理结构存在内部公司治理不足、外部公司治理不完善白勺问题,我国上市公司会计政策选择具有明显白勺机会主义倾向。在分析我国会计政策选择行为时,笔者分组抽取了不同上市公司白勺数据。在此基础上,笔者从公司治理角度,提出实现我国上市公司会计政策选择由机会主义型转变为效率型白勺建议,一是改善现有白勺上市公司治理结构,二是寻求上市公司治理结构对会计政策选择权白勺创新安排
Abstract（英文摘要）：www.328tibEt.cn As an extension of property right, right of accounting policy choice is a kind of residual control of a listed company. Corporate governance is an institutional arrangement of property rights essentially and its core is the match of claim to residue and residual control. Accounting policy choice of listed companies will be subject to corporate governance. Research done in this dissertation mainly centers on accounting policy choice from the angle of corporate governance. It is divided into three chapters.Chapter 1 is the theoretical basis part of corporate governance and accounting policy choice. On the one hand, it discusses corporate governance’s connotation, nature and three typical kinds of corporate governance modes. Following main content must be made clear: The nature of corporate governance is an institutional arrangement of corporate governance. On the other hand, it also discusses the contents of accounting policy choice, its economic consequences and two different kinds of value orientation that is opportunistic accounting policy choice and effective accounting policy choices.Chapter 2 analyzes the arrangement of the right of accounting policy choice and the influence over accounting policy choice exerted by corporate governance. Furthermore this chapter discusses accounting policy choice’s feature in different corporate governance mode, including American and England external control mode, German and Japanese internal control mode, Italy and South Korea family control mode and comparison of arrangement of accounting policy choice’s right as well as specific features of accounting policy choice’s behiors in different mode.Chapter 3 discusses the corporate governance and the accounting policy choice of listed companies in our country. As for limitation of internal and external corporate governance in our country, the behiors of accounting policy choice of our listed companies he obvious tendency of opportuni. In analyzing the behiors of accounting policy choice of our country, I take datas from different listed companies. Considering above analysis, some measures must be taken to improve accounting policy choice’s efficiency. One is to consummate existing corporate governance of listed companies in our country. The other is to innovate corporate governance arrangement, which is more important.
论文关键词： 公司治理；会计政策选择；机会主义；上市公司；
Key words（英文摘要）：www.328tibEt.cn Corporate Governance；Accounting Policy Choice；Opportuni；Listed Company；
Abstract（英文摘要）：www.328tibEt.cn As an extension of property right, right of accounting policy choice is a kind of residual control of a listed company. Corporate governance is an institutional arrangement of property rights essentially and its core is the match of claim to residue and residual control. Accounting policy choice of listed companies will be subject to corporate governance. Research done in this dissertation mainly centers on accounting policy choice from the angle of corporate governance. It is divided into three chapters.Chapter 1 is the theoretical basis part of corporate governance and accounting policy choice. On the one hand, it discusses corporate governance’s connotation, nature and three typical kinds of corporate governance modes. Following main content must be made clear: The nature of corporate governance is an institutional arrangement of corporate governance. On the other hand, it also discusses the contents of accounting policy choice, its economic consequences and two different kinds of value orientation that is opportunistic accounting policy choice and effective accounting policy choices.Chapter 2 analyzes the arrangement of the right of accounting policy choice and the influence over accounting policy choice exerted by corporate governance. Furthermore this chapter discusses accounting policy choice’s feature in different corporate governance mode, including American and England external control mode, German and Japanese internal control mode, Italy and South Korea family control mode and comparison of arrangement of accounting policy choice’s right as well as specific features of accounting policy choice’s behiors in different mode.Chapter 3 discusses the corporate governance and the accounting policy choice of listed companies in our country. As for limitation of internal and external corporate governance in our country, the behiors of accounting policy choice of our listed companies he obvious tendency of opportuni. In analyzing the behiors of accounting policy choice of our country, I take datas from different listed companies. Considering above analysis, some measures must be taken to improve accounting policy choice’s efficiency. One is to consummate existing corporate governance of listed companies in our country. The other is to innovate corporate governance arrangement, which is more important.
论文关键词： 公司治理；会计政策选择；机会主义；上市公司；
Key words（英文摘要）：www.328tibEt.cn Corporate Governance；Accounting Policy Choice；Opportuni；Listed Company；