本文選題：財(cái)務(wù)重述 + 重述公告��； 參考：《河北經(jīng)貿(mào)大學(xué)》2013年碩士論文

【摘要】：近年來，我國資本市場上財(cái)務(wù)重述現(xiàn)象日益嚴(yán)重，，給上市公司、投資者帶來了巨大財(cái)富損失，受到監(jiān)管當(dāng)局和學(xué)術(shù)界的廣泛關(guān)注。本文通過對現(xiàn)有財(cái)務(wù)重述相關(guān)文獻(xiàn)的梳理，發(fā)現(xiàn)目前研究和討論的焦點(diǎn)集中于財(cái)務(wù)重述公司的特征以及財(cái)務(wù)重述帶來的各種經(jīng)濟(jì)后果上，而探討上市公司財(cái)務(wù)重述動(dòng)因的相關(guān)研究較為缺乏。本文以我國發(fā)生財(cái)務(wù)重述的上市公司為研究對象，探討上市公司財(cái)務(wù)重述現(xiàn)象頻發(fā)的動(dòng)因。 本文回顧了前人在財(cái)務(wù)重述的概念、公司特征、動(dòng)因方面的研究成果，闡述了我國財(cái)務(wù)重述的制度背景，詳細(xì)分析了我國財(cái)務(wù)重述的現(xiàn)狀，并總結(jié)出存在的主要問題是：財(cái)務(wù)重述制度不健全以及監(jiān)管部門對違法違規(guī)的信息披露行為處罰力度太小。文章選取2008-2011年間滬深兩市A股市場發(fā)生財(cái)務(wù)重述的上市公司作為研究樣本，將上市公司發(fā)生財(cái)務(wù)重述的可能動(dòng)因概括為高管高薪動(dòng)因、盈利動(dòng)因、融資動(dòng)因、扭虧動(dòng)因、債務(wù)契約動(dòng)因以及簿記成本動(dòng)因，并提出相應(yīng)的研究假設(shè)，建立了Logistic多元回歸模型，通過單變量檢驗(yàn)與多變量回歸分析發(fā)現(xiàn)：上市公司虧損、資產(chǎn)負(fù)債率及財(cái)務(wù)人員的簿記成本與財(cái)務(wù)重述正相關(guān)，而股權(quán)激勵(lì)、盈余增長率、配股融資、公司規(guī)模與財(cái)務(wù)重述不相關(guān)。實(shí)證結(jié)果表明：上市公司虧損、資產(chǎn)負(fù)債率較高、會(huì)計(jì)業(yè)務(wù)量較大是我國上市公司財(cái)務(wù)重述發(fā)生的主要?jiǎng)右颉８鶕?jù)研究的結(jié)果，提出應(yīng)從上市公司加強(qiáng)公司治理、注冊會(huì)計(jì)師提高審計(jì)質(zhì)量、監(jiān)管機(jī)構(gòu)完善財(cái)務(wù)重述制度三個(gè)方面規(guī)范我國上市公司的財(cái)務(wù)重述行為。 本文存在兩個(gè)創(chuàng)新點(diǎn)：其一，選擇的研究論題較為新穎。國外已有較多的理論和實(shí)證研究財(cái)務(wù)重述的動(dòng)因，然而，我國學(xué)者對財(cái)務(wù)重述的研究集中在財(cái)務(wù)重述的公司特征及其市場反應(yīng)相關(guān)領(lǐng)域，對財(cái)務(wù)重述動(dòng)因的研究主要基于理論基礎(chǔ)的規(guī)范分析，實(shí)證研究較少。其二，將簿記成本作為財(cái)務(wù)重述的動(dòng)因進(jìn)行了分析研究，在以往財(cái)務(wù)重述的相關(guān)研究中是鮮有的。
[Abstract]:In recent years, the phenomenon of financial restatement is becoming more and more serious in the capital market of our country, which brings huge loss of wealth to listed companies and investors. By combing the existing literature on financial restatement, this paper finds that the current research and discussion focus on the characteristics of the financial restatement company and the economic consequences of the financial restatement. However, there is a lack of research on the motivation of financial restatement of listed companies. In this paper, we take listed companies with financial restatement as the research object, and discuss the causes of frequent financial restatement of listed companies. This paper reviews the previous research results on the concept, corporate characteristics and motivation of financial restatement. This paper expounds the system background of financial restatement in our country, analyzes in detail the present situation of financial restatement in China, and concludes that the main problems are that the financial restatement system is not perfect and the punishment for illegal and illegal information disclosure is too small. In this paper, the listed companies in Shanghai and Shenzhen A-share markets are selected as the research samples, and the possible causes of financial restatement of listed companies are summarized as high salary motivation, profit motivation, financing motivation and turnaround motivation. The debt contract motivation and bookkeeping cost driver, and put forward the corresponding research hypothesis, established the logistic multivariate regression model, through the univariate test and the multivariate regression analysis, found: listed company loss. The ratio of assets to liabilities and the bookkeeping cost of financial personnel are positively related to financial restatement, but equity incentive, surplus growth rate, equity financing, and company size are not related to financial restatement. The empirical results show that the main causes of financial restatement are the loss of listed companies, the high ratio of assets and liabilities, and the large amount of accounting business. According to the results of the research, it is suggested that the listed companies should strengthen their corporate governance, and the certified public accountants should improve the audit quality. Regulators improve the financial restatement system in three aspects to regulate the financial restatement behavior of listed companies in China. There are two innovations in this paper: first, the research topic of choice is relatively novel. There have been many theoretical and empirical studies abroad on the motivation of financial restatement. However, the research on financial restatement by Chinese scholars focuses on the corporate characteristics of financial restatement and the related fields of market reaction. The research on the motivation of financial restatement is mainly based on the normative analysis of theoretical basis, but the empirical research is less. Secondly, the cost of bookkeeping as the motivation of financial restatement is analyzed and studied, which is rarely found in the previous researches on financial restatement.
【學(xué)位授予單位】：河北經(jīng)貿(mào)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F832.51

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本文編號：2007678