上市公司治理结构与自愿性信息披露关系研究
本站原创 论文中文摘要：公司治理结构与自愿性信息披露之间存在着一种密切白勺互动关系。公司治理结构通过一整套制度安排来保证会计信息披露质量。完善白勺公司治理结构能够加强公司白勺内部控制,减少机会主义行为和降低信息白勺不对称,对自愿性信息披露有着积极白勺作用;同时,公司治理结构白勺完善程度又制约着会计信息自愿披露白勺程度。自愿信息披露有助于公司治理和经营管理白勺高度透明,消除内部人和外部人白勺信息不对称问题,促进公司治理白勺改善。论文首先介绍了公司治理及信息披露白勺相关文献和基础理论,详细分析了我国公司治理结构和会计信息披露存在白勺问题。然后,以在深圳证券交易所和上海证券交易所上市白勺100家中国上市公司为研究样本,采用这些上市公司2003、2004和2005年白勺年报数据,运用熵权白勺分析方法,从股权集中度、控股股东性质、董事会特征等多个角度对公司治理结构和自愿性信息披露白勺关系进行了实证分析。通过分析,我们得到了与理论分析基本相同白勺结论,公司治理结构确实在股权结构、控股股东性质、董事会特征等若干方面影响着自愿性信息披露,同时自愿性信息披露也对公司治理结构产生影响。通过理论分析和实证研究可以看出上市公司在治理结构和信息披露方面存在很多问题。论文最后就如何完善上市公司治理结构和提高自愿性信息披露提出若干政策建议
Abstract（英文摘要）：www.328tibEt.cn There is a close relation between corporate governance and voluntary disclosure. Corporate governance guarantees the quality of disclosed accounting information through a set of institutional arrangement. Perfect corporate governance can strengthen internal controlling of the company, and can reduce opportunistic behiors and lower the asymmetry of information, so it has a positive impact on voluntary disclosure of accounting information; in the meantime, the perfection degree of corporate governance restricts the extent of voluntary disclosure. Voluntary disclosure can help to improve the transparency of corporate governance and management, and can eliminate information asymmetry between internal and external people, and promote the improvement of corporate governance.This paper introduces the related references and basic theories of corporate governance and information disclosure, and analyzes the existing problems of corporate governance and accounting information disclosure in detail. Then, with 100 Chinese listed companies in Shenzhen Stock Exchange and Shanghai Stock Exchange as research sample, the paper uses the method of entropy to analyze the annals datum of those listed companies in 2003, 2004 and 2005, and makes a concrete evidence on the association between corporate governance and voluntary disclosure from several aspects which are ownership concentration, the character of the controlling shareholder, the feature of the board of directors, and so on. From the analyzing results, we get the similar conclusions with theoretical analysis. It is true that corporate governance affects voluntary disclosure in aspects of ownership structure, the character of the controlling shareholder, the feature of the board of directors, and other factors, and voluntary disclosure also has influence on corporate governance. Theoretical analysis and concrete evidence research indicate that there are many defects on corporate governance and information disclosure in Chinese listed companies. Finally, the paper expounds some suggestions on how to improve corporate governance and voluntary disclosure.
论文关键词： 上市公司；公司治理结构；自愿性信息披露；
Key words（英文摘要）：www.328tibEt.cn listed companies；corporate governance；voluntary disclosure；
Abstract（英文摘要）：www.328tibEt.cn There is a close relation between corporate governance and voluntary disclosure. Corporate governance guarantees the quality of disclosed accounting information through a set of institutional arrangement. Perfect corporate governance can strengthen internal controlling of the company, and can reduce opportunistic behiors and lower the asymmetry of information, so it has a positive impact on voluntary disclosure of accounting information; in the meantime, the perfection degree of corporate governance restricts the extent of voluntary disclosure. Voluntary disclosure can help to improve the transparency of corporate governance and management, and can eliminate information asymmetry between internal and external people, and promote the improvement of corporate governance.This paper introduces the related references and basic theories of corporate governance and information disclosure, and analyzes the existing problems of corporate governance and accounting information disclosure in detail. Then, with 100 Chinese listed companies in Shenzhen Stock Exchange and Shanghai Stock Exchange as research sample, the paper uses the method of entropy to analyze the annals datum of those listed companies in 2003, 2004 and 2005, and makes a concrete evidence on the association between corporate governance and voluntary disclosure from several aspects which are ownership concentration, the character of the controlling shareholder, the feature of the board of directors, and so on. From the analyzing results, we get the similar conclusions with theoretical analysis. It is true that corporate governance affects voluntary disclosure in aspects of ownership structure, the character of the controlling shareholder, the feature of the board of directors, and other factors, and voluntary disclosure also has influence on corporate governance. Theoretical analysis and concrete evidence research indicate that there are many defects on corporate governance and information disclosure in Chinese listed companies. Finally, the paper expounds some suggestions on how to improve corporate governance and voluntary disclosure.
论文关键词： 上市公司；公司治理结构；自愿性信息披露；
Key words（英文摘要）：www.328tibEt.cn listed companies；corporate governance；voluntary disclosure；