本文選題：財(cái)務(wù)報(bào)告重述 + 公司治理結(jié)構(gòu)��； 參考：《青島理工大學(xué)》2012年碩士論文

【摘要】：規(guī)范有序的證券市場(chǎng)要求高質(zhì)量的信息披露，財(cái)務(wù)報(bào)告作為上市公司對(duì)外披露信息的主要載體，是投資者們獲取公司信息，做出正確決策的主要依據(jù)。然而改革開(kāi)放以來(lái)，隨著我國(guó)經(jīng)濟(jì)體制改革的不斷深入發(fā)展，經(jīng)濟(jì)保持高速增長(zhǎng)的同時(shí)，證券金融業(yè)也暴露出了很多問(wèn)題。最受關(guān)注的一個(gè)問(wèn)題就是上市公司信息披露質(zhì)量的下降以及財(cái)務(wù)重述數(shù)量的不斷攀升。為了找尋更多關(guān)于財(cái)務(wù)報(bào)告重述的發(fā)生動(dòng)機(jī)、影響因素、經(jīng)濟(jì)后果等，越來(lái)越多的專家學(xué)者開(kāi)始關(guān)注、研究財(cái)務(wù)報(bào)告重述。 本文沿著“提出問(wèn)題—分析問(wèn)題—政策建議”的思路構(gòu)建了公司治理結(jié)構(gòu)對(duì)上市公司財(cái)務(wù)報(bào)告重述的影響研究框架�；仡櫫藝�(guó)際以及國(guó)內(nèi)財(cái)務(wù)重述制度的發(fā)展，財(cái)務(wù)重述發(fā)生的原因、影響因素、經(jīng)濟(jì)后果等，以及公司治理結(jié)構(gòu)方面的相關(guān)理論。選取2008-2011年上市公司財(cái)務(wù)報(bào)告中的經(jīng)驗(yàn)數(shù)據(jù)對(duì)公司治理結(jié)構(gòu)與財(cái)務(wù)報(bào)告重述的關(guān)系進(jìn)行實(shí)證分析，旨在解決以下幾個(gè)問(wèn)題： 1、公司治理結(jié)構(gòu)對(duì)上市公司財(cái)務(wù)報(bào)告重述是否有影響。 2、股權(quán)結(jié)構(gòu)，，如股權(quán)集中度、控股股東性質(zhì)等是否與財(cái)務(wù)報(bào)告重述有顯著關(guān)系。 3、董事會(huì)特征，如董事會(huì)規(guī)模、獨(dú)立董事比例、兩職合一等是否會(huì)增加上市公司財(cái)務(wù)報(bào)告重述的數(shù)量。 通過(guò)實(shí)證檢驗(yàn)發(fā)現(xiàn)：公司治理結(jié)構(gòu)對(duì)上市公司財(cái)務(wù)報(bào)告重述確實(shí)存在影響，并且股權(quán)集中度、獨(dú)立董事規(guī)模與財(cái)務(wù)報(bào)告重述負(fù)相關(guān)，而國(guó)有控股、董事長(zhǎng)與總經(jīng)理的兩職合一與財(cái)務(wù)報(bào)告重述呈正相關(guān)關(guān)系。 本文從上市公司的角度，運(yùn)用2008-2011年上市公司財(cái)務(wù)報(bào)告中的經(jīng)驗(yàn)數(shù)據(jù)對(duì)公司治理結(jié)構(gòu)與財(cái)務(wù)報(bào)告重述的關(guān)系進(jìn)行實(shí)證分析，這是我國(guó)自施行財(cái)務(wù)報(bào)告重述制度以來(lái)的最新大樣本，以期為改善公司治理結(jié)構(gòu)、降低財(cái)務(wù)重述、完善資本市場(chǎng)提供一些理論及實(shí)務(wù)指導(dǎo)。
[Abstract]:The standardized and orderly securities market requires high quality information disclosure. As the main carrier of listed companies' disclosure information, financial reports are the main basis for investors to obtain corporate information and make correct decisions. However, since the reform and opening up, along with the deepening development of the economic system reform in our country, while the economy keeps growing at a high speed, the securities financial industry has also exposed a lot of problems. One of the most concerned issues is the decline in the quality of information disclosure of listed companies and the increasing number of financial restatements. In order to find out more about the motivation, influencing factors and economic consequences of financial report restatement, more and more experts and scholars begin to pay attention to it. This paper constructs the research framework of the influence of corporate governance structure on the restatement of financial reports of listed companies. This paper reviews the development of the international and domestic financial restatement system, the causes of the financial restatement, the influencing factors, the economic consequences, and the relevant theories on the corporate governance structure. This paper analyzes the relationship between corporate governance structure and financial report restatement by empirical data from 2008 to 2011 in order to solve the following problems: 1. Corporate governance structure has an impact on financial restatement of listed companies. 2, whether the ownership structure, such as ownership concentration, controlling shareholder nature, and so on, has significant relationship with financial restatement. 3. Will the characteristics of the board of directors, such as the size of the board of directors, the proportion of independent directors and the integration of two positions, increase the number of financial restatements of listed companies. The empirical results show that the corporate governance structure does have an impact on the financial restatement of listed companies, and the ownership concentration, the size of independent directors and the financial restatement are negatively correlated, while the state-owned holding, and the financial restatement are negatively correlated with the ownership concentration and the size of independent directors. There is a positive correlation between the two positions of chairman and general manager and the restatement of financial report. From the point of view of listed companies, this paper makes an empirical analysis of the relationship between corporate governance structure and financial restatement by using the empirical data of the financial reports of listed companies in 2008-2011, which is the latest large sample since the implementation of the financial reporting restatement system in China. In order to improve the corporate governance structure, reduce financial restatement, improve the capital market to provide some theoretical and practical guidance.
【學(xué)位授予單位】：青島理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F275;F271;F832.51

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 王甘路;我國(guó)上市公司董事會(huì)特征與財(cái)務(wù)重述的相關(guān)性研究[D];武漢科技大學(xué);2014年

本文編號(hào)：1938194