【摘要】：2004年6月25日,中小企業(yè)板塊在深圳正式啟動(dòng)，截至2013年初，中小板上市公司已經(jīng)達(dá)到701家。中小板的創(chuàng)立是我國構(gòu)建多層次資本市場體系的重要舉措，也是建設(shè)創(chuàng)業(yè)板不可或缺的一步。然而中小板自正式運(yùn)行以來，相關(guān)法律法規(guī)還不夠完善，內(nèi)部控制差、關(guān)聯(lián)交易多、會(huì)計(jì)信息違規(guī)披露等問題層出不窮。國內(nèi)學(xué)者對中小板上市公司的研究不多，由其是中小板上市公司治理結(jié)構(gòu)對會(huì)計(jì)信息披露質(zhì)量影響的研究屈指可數(shù)。本文采用理論分析結(jié)合實(shí)證研究的方法，，對公司治理結(jié)構(gòu)和會(huì)計(jì)信息披露質(zhì)量相關(guān)問題進(jìn)行了探討。 論文第一部分闡述了論題的研究背景及意義，對已有的國內(nèi)外研究進(jìn)行了綜述及總結(jié)；第二部分闡述了公司治理結(jié)構(gòu)概念與構(gòu)成、會(huì)計(jì)信息披露含義與中小板會(huì)計(jì)信息披露相關(guān)制度，并分析了公司治理結(jié)構(gòu)對會(huì)計(jì)信息披露質(zhì)量的影響；第三部分文章對中小板上市公司特點(diǎn)及中小板上市公司治理結(jié)構(gòu)存在的問題、中小板上市公司會(huì)計(jì)信息披露現(xiàn)狀及存在的問題做了介紹；第四部分是中小板公司治理結(jié)構(gòu)對會(huì)計(jì)信息披露質(zhì)量影響的實(shí)證檢驗(yàn)。首先進(jìn)行了研究假設(shè)，選擇數(shù)據(jù)、樣本和研究變量并設(shè)計(jì)構(gòu)建了回歸模型，然后通過對數(shù)據(jù)進(jìn)行描述性統(tǒng)計(jì)分析、相關(guān)性分析、回歸分析來研究中小板公司治理結(jié)構(gòu)與會(huì)計(jì)信息披露質(zhì)量之間的關(guān)系；第五部分為完善中小板公司治理結(jié)構(gòu)、提高會(huì)計(jì)信息披露質(zhì)量提出了五點(diǎn)建議，一是優(yōu)化上市公司股權(quán)結(jié)構(gòu)，增強(qiáng)股權(quán)制衡作用；二是完善董事會(huì)結(jié)構(gòu)，提高董事會(huì)的決策和監(jiān)督效率；三是強(qiáng)化監(jiān)事會(huì)的監(jiān)督職能；四是完善中小板會(huì)計(jì)信息披露考評體系；五是強(qiáng)化外部監(jiān)管和法制建設(shè)，提高外部監(jiān)管效率。 我國中小板成立不到9年，相關(guān)的法律法規(guī)還不夠完善，尤其在公司治理結(jié)構(gòu)方面還存在很多問題，為了保護(hù)中小板廣大投資者的利益、推進(jìn)中小板市場有效運(yùn)行，必須不斷完善其公司治理結(jié)構(gòu)，提高中小板會(huì)計(jì)信息披露質(zhì)量，從而實(shí)現(xiàn)資本市場的公平與效率。
[Abstract]:June 25, 2004, the small and medium-sized plate officially started in Shenzhen, as of the beginning of 2013, the small and medium-sized board listed companies have reached 701. The establishment of small and medium scale board is an important measure to construct multi-level capital market system in our country, and it is also an indispensable step in the construction of growth enterprise board. However, since the official operation of the small and medium-sized board, the relevant laws and regulations are not perfect, the internal control is poor, the related party transactions are many, accounting information disclosure and other problems emerge one after another. There are few researches on the effect of governance structure on the quality of accounting information disclosure by domestic scholars. Based on the theoretical analysis and empirical research, this paper discusses the problems related to the structure of corporate governance and the quality of accounting information disclosure. The first part of the thesis describes the research background and significance of the topic, and summarizes the existing domestic and foreign research. The second part expounds the concept and constitution of corporate governance structure, the meaning of accounting information disclosure and the related system of accounting information disclosure on small and medium-sized boards, and analyzes the influence of corporate governance structure on the quality of accounting information disclosure. The third part introduces the characteristics of the small and medium-sized board listed companies and the problems existing in the governance structure of the small and medium-sized board listed companies, the current situation of accounting information disclosure and the existing problems of the small and medium-sized board listed companies. The fourth part is the empirical test of the influence of corporate governance structure on the quality of accounting information disclosure. Firstly, the hypothesis is studied, the data, samples and variables are selected, and the regression model is designed, and then the data is analyzed by descriptive statistical analysis and correlation analysis. Regression analysis is to study the relationship between governance structure and accounting information disclosure quality of small and medium-sized board companies. The fifth part puts forward five suggestions for improving the governance structure of small and medium-sized board companies and improving the quality of accounting information disclosure. The first is to optimize the equity structure of listed companies and strengthen the role of equity checks and balances; The second is to perfect the structure of the board of directors, to improve the decision-making and supervision efficiency of the board of directors, the third is to strengthen the supervisory function of the board of supervisors, and the fourth is to perfect the examination and evaluation system of accounting information disclosure on small and medium-sized boards; Fifth, strengthen external supervision and legal construction, improve the efficiency of external supervision. Less than 9 years after the establishment of small and medium-sized boards in China, the relevant laws and regulations are not perfect, especially in the corporate governance structure, there are still many problems. In order to protect the interests of the majority of investors of small and medium-sized boards and to promote the effective operation of the small and medium-sized board market, It is necessary to improve its corporate governance structure and improve the quality of accounting information disclosure on small and medium-sized boards so as to realize the equity and efficiency of the capital market.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F271;F832.51

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