本文關(guān)鍵詞：我國中小板上市公司會(huì)計(jì)透明度影響因素的實(shí)證研究　出處：《安徽財(cái)經(jīng)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： 會(huì)計(jì)透明度 logistic回歸分析 中小板上市公司

【摘要】：如何提高上市公司的會(huì)計(jì)透明度是多年來理論界和實(shí)務(wù)界一直著力探討的問題。隨著我國經(jīng)濟(jì)的發(fā)展,會(huì)計(jì)信息對(duì)配置社會(huì)經(jīng)濟(jì)資源的重要作用越來越明顯,會(huì)計(jì)信息的不透明會(huì)將給我國的市場經(jīng)濟(jì)帶來無法估量的影響。尤其是近年來,小股東維權(quán)案例的發(fā)生,其主因就是會(huì)計(jì)透明度不高,誤導(dǎo)投資者,損害了投資者尤其是中小投資者的利益。因此找出影響中小板上市公司會(huì)計(jì)透明度的因素對(duì)中小企業(yè)的發(fā)展起著非常重要的作用。 本文首先闡述了選題的背景、研究的目的和意義以及研究的思路和方法并回顧了國內(nèi)外有關(guān)會(huì)計(jì)透明度涵義和影響因素的文獻(xiàn),在借鑒前人研究成果的基礎(chǔ)上,以信息不對(duì)稱理論、委托代理理論、不完全契約理論和投資者保護(hù)理論等相關(guān)經(jīng)濟(jì)學(xué)知識(shí)作為文章的理論框架,同時(shí)結(jié)合我國中小板上市公司的會(huì)計(jì)透明度現(xiàn)狀和對(duì)于其信息披露的特殊制度規(guī)定,進(jìn)行了會(huì)計(jì)透明度不高的原因分析,并從公司財(cái)務(wù)、公司制度環(huán)境和外部監(jiān)管以及公司董事會(huì)特征三個(gè)方面剖析了可能影響會(huì)計(jì)透明度的原因,再以2005-2010年深圳證券交易所中小企業(yè)板上市1年以上所有制造企業(yè)作為樣本進(jìn)行實(shí)證檢驗(yàn)。 在進(jìn)行實(shí)證研究時(shí),本文共選取了13個(gè)解釋變量,并選取深交所公布的會(huì)計(jì)信息披露質(zhì)量評(píng)價(jià)結(jié)果作為被解釋變量。由于選取的變量較多,為了避免變量之間多重共線性和異方差現(xiàn)象,使檢驗(yàn)結(jié)果更加客觀、科學(xué),在進(jìn)行描述性統(tǒng)計(jì)分析之后,采用了卡方檢驗(yàn)的模式,最后進(jìn)行了logistic回歸分析。實(shí)證結(jié)果表明：公司財(cái)務(wù)是影響中小板上市公司會(huì)計(jì)透明度的重要因素；獨(dú)立董事制度和會(huì)計(jì)師事務(wù)所對(duì)會(huì)計(jì)透明度的作用卻沒有很好的體現(xiàn)；中小板上市公司董事會(huì)的勤勉性和政府監(jiān)管水平與會(huì)計(jì)透明度無關(guān)。最后,根據(jù)實(shí)證結(jié)果分析原因,提出提高我國中小板上市公司會(huì)計(jì)透明度的相關(guān)對(duì)策建議,以便更好的運(yùn)用到實(shí)際監(jiān)督工作中。
[Abstract]:How to improve the accounting transparency of listed companies has been discussed by the theorists and practitioners for many years. With the development of our economy, the important role of accounting information in the allocation of social and economic resources is becoming more and more obvious. The opaque accounting information will bring incalculable influence to the market economy of our country, especially in recent years, the main reason of the minority shareholders' rights protection cases is that the accounting transparency is not high, misleading investors. It damages the interests of investors, especially small and medium-sized investors, so finding out the factors that affect the accounting transparency of small and medium-sized listed companies plays a very important role in the development of small and medium-sized enterprises. This paper first describes the background of the topic, the purpose and significance of the study, as well as the ideas and methods of the study, and reviews the domestic and foreign literature on the meaning of accounting transparency and influencing factors. Based on the previous research results, this paper takes information asymmetry theory, principal-agent theory, incomplete contract theory and investor protection theory as the theoretical framework of the article. At the same time, combined with the current situation of accounting transparency of Chinese small and medium-sized board listed companies and the special regulations for its information disclosure, this paper analyzes the reasons for the low accounting transparency, and analyzes the reasons from the company finance. The reasons that may affect accounting transparency are analyzed from three aspects: corporate institutional environment, external supervision and the characteristics of the company's board of directors. Then all manufacturing enterprises listed on the SME board of Shenzhen Stock Exchange from 2005 to 2010 were tested as samples. In the empirical study, this paper selects a total of 13 explanatory variables, and selected the Shenzhen Stock Exchange disclosure of accounting information disclosure quality evaluation results as explained variables. In order to avoid multiple collinearity and heteroscedasticity between variables and make the test results more objective and scientific, the chi-square test model was adopted after descriptive statistical analysis. Finally, the logistic regression analysis is carried out. The empirical results show that: corporate finance is an important factor affecting the accounting transparency of small and medium-sized listed companies; The effect of independent director system and accounting firm on accounting transparency is not well reflected. The diligence of the board of directors and the level of government supervision have nothing to do with accounting transparency. Finally, according to the empirical results, the paper puts forward the relevant countermeasures and suggestions to improve the accounting transparency of the small and medium-sized board listed companies. In order to better apply to the actual supervision work.
【學(xué)位授予單位】：安徽財(cái)經(jīng)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

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