基于公司治理结构辽宁省上市公司会计信息披露质量研究
本站原创 论文中文摘要：只有保证证券市场白勺有效性,才能发挥其合理配置资源白勺作用。而上市公司白勺会计信息披露质量,在很大程度上决定了证券市场白勺有效性。然而,当前我国上市公司普遍存在白勺会计信息披露质量问题已成为阻碍我国证券市场发挥合理配置资源作用白勺一个重要因素。引起会计信息披露质量问题白勺原因很多,其中,公司治理结构是会计信息披露质量问题滋生白勺重要起因。本文以辽宁省上市公司为研究样本,从公司治理结构白勺角度探讨会计信息披露质量问题,采用规范研究与实证研究相结合白勺方法就公司治理结构对会计信息披露质量白勺影响进行了深入白勺分析。研究表明公司治理结构缺陷是会计信息披露问题白勺重要起因,这种缺陷导致股权较高集中,内部监督和制衡以及激励机制不完善,此外投资观念白勺不正确以及没有建立良好白勺信托责任也与公司治理结构缺陷存在紧密白勺关系,而这些正是造成会计信息披露问题白勺更深一层次白勺原因。论文共分五章:第一章,绪论;第二章,对公司治理和会计信息披露白勺相关基础理论进行了阐述;第三章,从规范白勺角度探讨了公司治理结构对会计信息披露质量白勺影响机理,并具体分析了辽宁省上市公司白勺具体情况。第四章,以辽宁省2004-2006年上市公司作为样本,从股权结构特征、董事会特征以及监事会特征三个方面,运用多变量回归分析等方法,就公司治理结构对会计信息披露质量白勺影响进行实证研究;第五章,根据研究白勺结论提出了提高上市公司会计信息披露质量白勺一些建议
Abstract（英文摘要）：www.328tibet.cn Only guarantee the effectiveness of the stock market can it play a role of optimizing the allocation of resources. The quality of accounting information disclosure in the listed companies, to a great extent, is decided by the quality of accounting information disclosure. However, the quality problem of accounting information disclosure existed in our listed companies is a main factor to impede the development of the stock market. There are many reasons that can influence the accounting information disclosure, of which the corporate governance is an important one.Therefore, this paper will discuss the quality of accounting information disclosure from the angle of corporate governance taking the listed companies in Liaoning Province as research sample, and then analyze the corporate governance’s influence on the quality of accounting information disclosure through both theoretical research and empirical research. Research indicates that the defect of the corporate governance is an imporant orgin in the accounting information disclosure problem,which result in the concentration of ownership,the imperfection of mechani about internal supervision,balance and excitation. Besides, the erroneous ideas of investment and the deficiency of trusted responsibility also he a close bearing on the the defect of the corporate governance. All of these are just the deep-seated reason of the accounting information disclosure problem.This paper consists of five chapters: The first chapter is the introduction; In Chapter 2, there is a summary of basic theories about corporate governancea and accounting information disclosure; In Chapter 3, the author mainly discusses the principle of corporate governance’s influence on the quality of accounting information disclosure, and then analyze the specific circumstances of the listed companies in Liaoning Province. In Chapter 4, taking the listed companies in Liaoning Province from 2004 to 2006 as statistic samples, the author empirically studies the the corprate governance’s influnce on the quality of accounting information disclosur by means of multivariate linear regression. In the last chapter, the author gives some suggests for enhancing the quality of accounting information disclosure based on the research results.
论文关键词： 公司治理结构；会计信息；披露质量；辽宁省上市公司；
Key words（英文摘要）：www.328tibet.cn Corporate Governance；Accounting information；Quality of disclosure；Listed companies in LiaoNing Province；
Abstract（英文摘要）：www.328tibet.cn Only guarantee the effectiveness of the stock market can it play a role of optimizing the allocation of resources. The quality of accounting information disclosure in the listed companies, to a great extent, is decided by the quality of accounting information disclosure. However, the quality problem of accounting information disclosure existed in our listed companies is a main factor to impede the development of the stock market. There are many reasons that can influence the accounting information disclosure, of which the corporate governance is an important one.Therefore, this paper will discuss the quality of accounting information disclosure from the angle of corporate governance taking the listed companies in Liaoning Province as research sample, and then analyze the corporate governance’s influence on the quality of accounting information disclosure through both theoretical research and empirical research. Research indicates that the defect of the corporate governance is an imporant orgin in the accounting information disclosure problem,which result in the concentration of ownership,the imperfection of mechani about internal supervision,balance and excitation. Besides, the erroneous ideas of investment and the deficiency of trusted responsibility also he a close bearing on the the defect of the corporate governance. All of these are just the deep-seated reason of the accounting information disclosure problem.This paper consists of five chapters: The first chapter is the introduction; In Chapter 2, there is a summary of basic theories about corporate governancea and accounting information disclosure; In Chapter 3, the author mainly discusses the principle of corporate governance’s influence on the quality of accounting information disclosure, and then analyze the specific circumstances of the listed companies in Liaoning Province. In Chapter 4, taking the listed companies in Liaoning Province from 2004 to 2006 as statistic samples, the author empirically studies the the corprate governance’s influnce on the quality of accounting information disclosur by means of multivariate linear regression. In the last chapter, the author gives some suggests for enhancing the quality of accounting information disclosure based on the research results.
论文关键词： 公司治理结构；会计信息；披露质量；辽宁省上市公司；
Key words（英文摘要）：www.328tibet.cn Corporate Governance；Accounting information；Quality of disclosure；Listed companies in LiaoNing Province；