【摘要】：自2008年全球金融危機爆發(fā)以來，各國都將提高會計信息透明度作為改善金融市場環(huán)境的一個重要措施。在我國這樣的新興市場條件下，合理引導(dǎo)上市公司信息披露行為，提高上市公司會計信息透明度，增加證券市場信息有效供給，提高資源分配效率，保護投資者利益，使聲譽好的公司獲得“市場溢價”，成為中國資本市場持續(xù)性發(fā)展的必由之路。因此，以上市公司的會計信息透明度為主題進行相關(guān)研究，對促進我國新興資本市場的健康發(fā)展有著重要的意義。 本文由六部分構(gòu)成。第一章為研究緒論，具體包括研究背景和意義、研究目的與思路、研究內(nèi)容等。第二章為國內(nèi)外研究現(xiàn)狀，，作者全面回顧和總結(jié)了有關(guān)會計信息透明度的度量及其影響因素以及會計信息透明度經(jīng)濟后果的研究成果，對國內(nèi)外的一些經(jīng)典研究進行了歸納和分析。第三章是對會計信息透明度理論基礎(chǔ)分析。第四部分，在理論分析的基礎(chǔ)上，構(gòu)建了會計信息透明度影響因素分析模型，介紹了上市公司樣本選取、數(shù)據(jù)來源、研究假設(shè)以及研究變量的選取和模型構(gòu)建并提出研究假設(shè)。第五章為實證研究結(jié)果與分析，運用多種分析方法考察了各因素對會計信息透明度的影響作用。第六章提出了本文的研究結(jié)論，并指出了文章存在的不足。本文通過實證分析得出如下結(jié)論: （1）從公司治理結(jié)構(gòu)來看，第一大股東持股比例和國家股比例與會計信息透明度顯著正相關(guān)，高層管理人員持股比例與會計信息透明度顯著負相關(guān)。 （2）從公司財務(wù)結(jié)構(gòu)來看，權(quán)益凈利率和每股經(jīng)營性凈現(xiàn)金流與會計信息透明度呈顯著正相關(guān)。資產(chǎn)負債率與會計信息透明度顯著負相關(guān)。 （3）從公司特質(zhì)來看，公司規(guī)模與會計信息透明度顯著正相關(guān)，經(jīng)營環(huán)境指數(shù)與會計信息透明度負相關(guān)，公司所處行業(yè)的競爭性對公司的會計信息透明度沒有顯著影響。
[Abstract]:Since the global financial crisis broke out in 2008, countries have taken the transparency of accounting information as an important measure to improve the financial market environment. Under the condition of emerging market such as our country, we should reasonably guide the behavior of information disclosure of listed companies, improve the transparency of accounting information of listed companies, increase the effective supply of information in the securities market, improve the efficiency of resource allocation, and protect the interests of investors. Making reputable companies obtain market premium is the only way to sustainable development of Chinese capital market. Therefore, it is of great significance to study the transparency of accounting information of listed companies in order to promote the healthy development of China's emerging capital markets. This paper consists of six parts. The first chapter is the introduction of the research, including the research background and significance, research purposes and ideas, research content and so on. The second chapter is the current research situation at home and abroad. The author reviews and summarizes the research results about the measurement of accounting information transparency and its influencing factors, as well as the economic consequences of accounting information transparency. Some classical studies at home and abroad are summarized and analyzed. The third chapter is to the accounting information transparency theory foundation analysis. The fourth part, on the basis of theoretical analysis, constructs the analysis model of influencing factors of accounting information transparency, introduces the sample selection of listed companies, data sources, research assumptions and the selection of research variables and model construction, and puts forward research assumptions. The fifth chapter is the empirical research results and analysis, using a variety of analytical methods to examine the impact of various factors on the transparency of accounting information. The sixth chapter puts forward the conclusion of this paper and points out the deficiency of the article. This paper draws the following conclusions through empirical analysis: (1) from the perspective of corporate governance structure, the proportion of the largest shareholder and the proportion of state shares are significantly positively related to the transparency of accounting information. (2) from the perspective of financial structure, equity net interest rate and net operating cash flow per share are significantly positively correlated with accounting information transparency. The ratio of assets and liabilities is negatively correlated with the transparency of accounting information. (3) from the perspective of the characteristics of the company, the size of the company is positively correlated with the transparency of accounting information, and the operating environment index is negatively correlated with the transparency of accounting information. The competitiveness of the company's industry has no significant impact on the transparency of the company's accounting information.
【學位授予單位】：西安科技大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F233;F832.51;F224

【引證文獻】

相關(guān)期刊論文 前1條

1 儲婕;;公司內(nèi)部治理與會計信息透明度的實證研究——基于我國深市A股2008-2011年的經(jīng)驗數(shù)據(jù)[J];中國證券期貨;2013年06期

本文編號：2208202