本文關(guān)鍵詞：上市公司會(huì)計(jì)信息披露充分性研究　出處：《燕山大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 上市公司 會(huì)計(jì)信息披露 充分性 評(píng)價(jià)體系 影響因素 多元回歸分析

【摘要】：我國(guó)上市公司會(huì)計(jì)信息披露制度是以強(qiáng)制披露為主，自愿披露為輔。但是隨著證券市場(chǎng)的發(fā)展，投資者對(duì)上市公司會(huì)計(jì)信息的需求在不斷增加，自愿披露正不斷向強(qiáng)制披露轉(zhuǎn)化，自愿披露的內(nèi)容也越來(lái)越豐富。在這樣的環(huán)境下，我國(guó)上市公司會(huì)計(jì)信息披露充分性的狀況如何，哪些因素影響了會(huì)計(jì)信息的充分披露是值得研究的。本文的研究目的在于采用實(shí)證方法評(píng)價(jià)我國(guó)上市公司會(huì)計(jì)信息披露充分性的現(xiàn)狀，分析影響會(huì)計(jì)信息披露充分性的因素，為提高會(huì)計(jì)信息披露充分性提供理論參考和政策建議。 首先，，本文介紹了上市公司會(huì)計(jì)信息披露的相關(guān)概念，闡述了會(huì)計(jì)信息披露的歷史演進(jìn)和相關(guān)理論，為會(huì)計(jì)信息充分披露的研究奠定基礎(chǔ)。 其次，本文對(duì)會(huì)計(jì)信息披露充分性的概念進(jìn)行了界定，闡述了會(huì)計(jì)信息披露充分性的目標(biāo)、內(nèi)涵和兩種背離情況；在此基礎(chǔ)上，本文從數(shù)量、質(zhì)量、效率三個(gè)維度構(gòu)建了會(huì)計(jì)信息披露充分性評(píng)價(jià)體系；然后以深交所部分上市公司2010年信息披露為樣本空間考察和評(píng)價(jià)了會(huì)計(jì)信息披露充分性的現(xiàn)狀。 再次，本文從會(huì)計(jì)信息的生成、披露、審計(jì)監(jiān)督效率和市場(chǎng)環(huán)境四個(gè)層面研究會(huì)計(jì)信息披露充分性的影響因素，據(jù)此提出了研究假設(shè)；以轉(zhuǎn)化后會(huì)計(jì)信息披露充分性為被解釋變量，相關(guān)影響因素為解釋變量，建立了多元線性回歸模型；運(yùn)用統(tǒng)計(jì)學(xué)軟件PASW進(jìn)行了回歸分析，并根據(jù)回歸結(jié)果對(duì)會(huì)計(jì)信息披露充分性的現(xiàn)狀進(jìn)行了解釋。 最后，本文依據(jù)實(shí)證研究結(jié)果，建議從完善會(huì)計(jì)信息披露制度，改善公司治理結(jié)構(gòu)，提高公司規(guī)模和盈利能力，促進(jìn)會(huì)計(jì)師事務(wù)所規(guī)�；约皵U(kuò)展公司資本市場(chǎng)五個(gè)方面來(lái)提高會(huì)計(jì)信息披露充分性。
[Abstract]:The disclosure system of accounting information of listed companies in China is based on compulsory disclosure, supplemented by voluntary disclosure. However, with the development of the securities market, the demand of investors for accounting information of listed companies is increasing. Voluntary disclosure is constantly changing to mandatory disclosure, and the content of voluntary disclosure is becoming more and more rich. In such an environment, how about the adequacy of accounting information disclosure of listed companies in China. What factors affect the full disclosure of accounting information is worthy of study. The purpose of this study is to use empirical methods to evaluate the current situation of accounting information disclosure adequacy of listed companies in China. This paper analyzes the factors that affect the adequacy of accounting information disclosure and provides theoretical reference and policy suggestions for improving the adequacy of accounting information disclosure. Firstly, this paper introduces the related concepts of accounting information disclosure of listed companies, expounds the historical evolution and related theories of accounting information disclosure, and lays a foundation for the research of full disclosure of accounting information. Secondly, this paper defines the concept of the adequacy of accounting information disclosure, expounds the goal, connotation and two deviations of the adequacy of accounting information disclosure. On this basis, this paper constructs the evaluation system of accounting information disclosure adequacy from three dimensions: quantity, quality and efficiency. Then, based on the information disclosure of some listed companies in Shenzhen Stock Exchange in 2010, the paper investigates and evaluates the current situation of the adequacy of accounting information disclosure. Thirdly, this paper studies the influencing factors of the adequacy of accounting information disclosure from four aspects of accounting information generation, disclosure, audit supervision efficiency and market environment, and puts forward the research hypothesis. Taking the adequacy of accounting information disclosure after transformation as the explained variable and the related factors as the explanatory variables, the multivariate linear regression model is established. The regression analysis is carried out with the statistical software PASW, and the present situation of the adequacy of accounting information disclosure is explained according to the regression results. Finally, based on the results of empirical research, this paper proposes to improve the accounting information disclosure system, improve the corporate governance structure, improve the size of the company and profitability. Promote the scale of accounting firms and expand the capital market to improve the adequacy of accounting information disclosure.
【學(xué)位授予單位】：燕山大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F275;F832.51;F224

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