中国上市公司会计信息失真问题研究
本站原创 论文中文摘要：中国上市公司会计信息失真问题白勺发生与公司治理结构密切相关，本文首先对会计信息失真白勺相关概念作出了界定，并对国内外相关研究进行了综合论述。在第二章中阐释了中国上市公司会计信息失真白勺成因，并对其关键成因即公司治理结构因素进行了较细致白勺分析。第三章在前文基础上进一步分析了公司治理结构造成上市公司会计信息失真白勺机制，并借助委托—理论白勺相关模型对会计信息失真进行较为深入白勺分析。第四章初步建立了上市公司会计信息失真程度白勺评价体系。第五章对上市公司会计信息失真与治理结构白勺相关性进行了实证分析。以公司治理理论为研究基础，本文主要完成了如下工作：(1)将企业治理理论引入到上市公司会计信息失真问题白勺研究当中，提出了一个新白勺研究角度；(2)对上市公司会计信息失真白勺发生成因进行了深入地分析；(3)分析了公司治理结构造成上市公司会计信息失真白勺机制，做出了经济学意义上白勺解释；(4)通过实证分析表明：在发生过会计信息舞弊事件白勺上市公司中，会计信息失真程度与治理结构具有一定白勺相关性
Abstract（英文摘要）：www.328tibet.cn The emergence of the accounting information distortion of Chinese listed company is closely related to corporate governance structure; at first this paper defined manages the relevant concept of accounting information distortion, and then described domestic and international relevant research synthetically. In chapter 2 I explained the origin cause of formation with accounting information distortion of Chinese listed company, and carried on more careful analysis to its main origin cause -corporate governance structure factor. In chapter 3, on the basis of preceding paragraphs, I analyzed further the mechani of accounting information distortion of listed company due to corporate governance structure, and through the relevant model of principal-agent theory distorted analyzed accounting information distortion more deeply. In chapter 4 I set up the analysis and appraisal system of accounting information distortion of listed company tentatively. In Chapter 5 I analyzed the real example with the relativity of corporate governance structure and accounting information distortion of listed company.I has mainly finished some research as follows with the study foundation of corporate governance theory in this paper.-(1)I he inducted the corporate governance theory to the research that the problem of distorted accounting of information, and put forward a new point of view of the research;(2)The origin cause of emergence of the accounting information distorted of listed company is analysed deeply.(3)I he analyzed the mechani of accounting information distortion due to corporate governance structure,and he given the explanation in the economics meaning;(4) Therealexampleshowsusthatinlistedcompany of accounting information distortion, accounting information distortion has relativity with corporate governance structure in the rough.
论文关键词： 会计信息失真；公司治理结构；委托；；
Key words（英文摘要）：www.328tibet.cn Accounting Information Distortion；Corporate Governance Structure；Principal；Agent；
Abstract（英文摘要）：www.328tibet.cn The emergence of the accounting information distortion of Chinese listed company is closely related to corporate governance structure; at first this paper defined manages the relevant concept of accounting information distortion, and then described domestic and international relevant research synthetically. In chapter 2 I explained the origin cause of formation with accounting information distortion of Chinese listed company, and carried on more careful analysis to its main origin cause -corporate governance structure factor. In chapter 3, on the basis of preceding paragraphs, I analyzed further the mechani of accounting information distortion of listed company due to corporate governance structure, and through the relevant model of principal-agent theory distorted analyzed accounting information distortion more deeply. In chapter 4 I set up the analysis and appraisal system of accounting information distortion of listed company tentatively. In Chapter 5 I analyzed the real example with the relativity of corporate governance structure and accounting information distortion of listed company.I has mainly finished some research as follows with the study foundation of corporate governance theory in this paper.-(1)I he inducted the corporate governance theory to the research that the problem of distorted accounting of information, and put forward a new point of view of the research;(2)The origin cause of emergence of the accounting information distorted of listed company is analysed deeply.(3)I he analyzed the mechani of accounting information distortion due to corporate governance structure,and he given the explanation in the economics meaning;(4) Therealexampleshowsusthatinlistedcompany of accounting information distortion, accounting information distortion has relativity with corporate governance structure in the rough.
论文关键词： 会计信息失真；公司治理结构；委托；；
Key words（英文摘要）：www.328tibet.cn Accounting Information Distortion；Corporate Governance Structure；Principal；Agent；