發(fā)布時(shí)間：2018-10-09 14:45

【摘要】：作為賴以進(jìn)行投資分析和決策的重要工具，會(huì)計(jì)信息質(zhì)量自始至終都是人們關(guān)注的焦點(diǎn)，在出現(xiàn)過多次重大財(cái)務(wù)造假丑聞之后，人們對(duì)會(huì)計(jì)信息質(zhì)量重要性的認(rèn)識(shí)更是上升到了前所未有的高度。然而，隨著問題的不斷曝光和研究的深入，上市公司財(cái)務(wù)造假的手段越來越隱蔽，形成機(jī)制也越來越復(fù)雜�；谶@一背景，本文從股權(quán)結(jié)構(gòu)的角度出發(fā)，研究其對(duì)會(huì)計(jì)信息質(zhì)量產(chǎn)生的影響，確定今后的改進(jìn)方向。 論文采用了規(guī)范研究與實(shí)證研究相結(jié)合的方法，文章的第一部分在闡述研究背景的基礎(chǔ)上提出研究的目的和意義，而后對(duì)股權(quán)結(jié)構(gòu)與會(huì)計(jì)信息質(zhì)量關(guān)系的相關(guān)文獻(xiàn)進(jìn)行回顧和梳理，提出研究方法，，確定研究思路。第二部分首先詳細(xì)分析并界定會(huì)計(jì)信息質(zhì)量和股權(quán)結(jié)構(gòu)的概念，并綜合各權(quán)威機(jī)構(gòu)發(fā)布的準(zhǔn)則和報(bào)告，辨析會(huì)計(jì)信息質(zhì)量的特征，提出衡量會(huì)計(jì)信息質(zhì)量標(biāo)準(zhǔn)的主要方面。作為對(duì)實(shí)證研究的重要鋪墊，文章的第三部分首先列舉衡量會(huì)計(jì)信息質(zhì)量的方法，對(duì)幾種常見的衡量指標(biāo)進(jìn)行分析和比較，并最終選定較有代表性的一個(gè)指標(biāo)，并給出這一指標(biāo)的計(jì)算公式；之后對(duì)股權(quán)結(jié)構(gòu)的細(xì)分指標(biāo)及其公式進(jìn)行闡述，構(gòu)建研究模型；最后提出股權(quán)結(jié)構(gòu)與會(huì)計(jì)信息質(zhì)量之間關(guān)系的五條假設(shè)。第四部分為實(shí)證分析，首先抽樣收集最新一年度上市公司的財(cái)務(wù)年報(bào)，利用其中的相關(guān)數(shù)據(jù)計(jì)算得出實(shí)證分析中所需的各項(xiàng)指標(biāo)，然后對(duì)這些指標(biāo)進(jìn)行描述性統(tǒng)計(jì)分析，直觀的了解各變量的特征；而后對(duì)全部變量進(jìn)行相關(guān)性分析，確定股權(quán)結(jié)構(gòu)與會(huì)計(jì)信息質(zhì)量之間存在著聯(lián)系；最后則對(duì)前文建立的模型進(jìn)行多元線性回歸分析，根據(jù)回歸結(jié)果對(duì)假設(shè)的命題進(jìn)行判斷。文章的最后一部分是對(duì)全文工作的總結(jié)，針對(duì)實(shí)證研究結(jié)果提出提高會(huì)計(jì)信息質(zhì)量的五條建議。
[Abstract]:As an important tool for investment analysis and decision making, the quality of accounting information has always been the focus of attention. After many major financial fraud scandals, People's understanding of the importance of accounting information quality has risen to an unprecedented height. However, with the continuous exposure of the problem and the depth of research, the means of financial fraud of listed companies are becoming more and more hidden, and the formation mechanism is becoming more and more complex. Based on this background, this paper studies the impact of ownership structure on the quality of accounting information and determines the direction of improvement in the future. The first part of this paper puts forward the purpose and significance of the research on the basis of expounding the research background. Then, the paper reviews and combs the relevant documents about the relationship between ownership structure and accounting information quality, puts forward the research methods and determines the research ideas. The second part firstly analyzes and defines the concepts of accounting information quality and ownership structure in detail, synthesizes the standards and reports issued by various authoritative organizations, discriminates the characteristics of accounting information quality, and puts forward the main aspects of measuring accounting information quality standards. As an important foundation for empirical research, the third part of the article first enumerates the methods of measuring the quality of accounting information, analyzes and compares several common measurement indicators, and finally selects a more representative index. The calculation formula of this index is given, then the subdivision index and its formula of equity structure are expounded, and the research model is constructed. Finally, five hypotheses about the relationship between ownership structure and accounting information quality are put forward. The fourth part is the empirical analysis. Firstly, we collect the latest annual financial report of listed companies, then use the relevant data to calculate the indicators needed in the empirical analysis, and then carry out descriptive statistical analysis of these indicators. Intuitively understand the characteristics of the variables; then the correlation analysis of all variables to determine the ownership structure and the quality of accounting information there is a relationship; finally, the previous model for multiple linear regression analysis, The hypothetical propositions are judged according to the regression results. The last part of the article is a summary of the full text, and five suggestions to improve the quality of accounting information are put forward in view of the empirical research results.
【學(xué)位授予單位】：南華大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F233;F832.51;F224

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