本文關(guān)鍵詞：企業(yè)誠(chéng)信、公司違規(guī)與企業(yè)績(jī)效　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：當(dāng)前,我國(guó)上市公司財(cái)務(wù)舞弊行為屢屢發(fā)生,使我國(guó)證券市場(chǎng)面臨前所未有的誠(chéng)信危機(jī)。一些企業(yè)見利忘義、損人利己,突破了應(yīng)有的義務(wù)觀和基本的道德底線,不僅嚴(yán)重?fù)p害了企業(yè)的信譽(yù),還破壞了全社會(huì)的信用環(huán)境,影響我國(guó)經(jīng)濟(jì)持續(xù)健康發(fā)展。目前我國(guó)企業(yè)失信行為屢屢發(fā)生,其主要原因是企業(yè)尚未建立和完善相關(guān)的信用機(jī)制,信用監(jiān)督機(jī)制不健全,失信成本過(guò)低。但是,從目前已有的研究來(lái)看,很少有學(xué)者將企業(yè)誠(chéng)信和公司違規(guī)納入同一體系研究?jī)烧邔?duì)企業(yè)績(jī)效的影響,而兩者作為不同的研究角度,都會(huì)對(duì)企業(yè)績(jī)效產(chǎn)生重大的影響。本文擬通過(guò)探討企業(yè)誠(chéng)信、公司違規(guī)對(duì)企業(yè)績(jī)效的影響作用,從而倡導(dǎo)企業(yè)將誠(chéng)信經(jīng)營(yíng)的理念納入到公司治理之中。本文以2009-2014年在深圳證券交易所上市的因違規(guī)行為被監(jiān)管機(jī)構(gòu)披露的A股非金融類上市公司作為研究對(duì)象,以上市公司違規(guī)公告披露后前后兩年為窗口期,通過(guò)配對(duì)模型來(lái)研究企業(yè)誠(chéng)信、公司違規(guī)對(duì)企業(yè)績(jī)效的影響。本文通過(guò)研究得出以下結(jié)論:第一,企業(yè)的誠(chéng)信水平越高,企業(yè)的績(jī)效越好,也就是說(shuō)企業(yè)誠(chéng)信意識(shí)的提高與相應(yīng)舉措的實(shí)施,能夠?qū)究?jī)效產(chǎn)生積極影響;第二,在披露之前的年份,對(duì)于違規(guī)的上市公司來(lái)說(shuō),違規(guī)的上市公司的績(jī)效要顯著差于配對(duì)樣本;第三,不同誠(chéng)信水平的上市公司,違規(guī)對(duì)企業(yè)績(jī)效的影響具有顯著性差異。對(duì)于誠(chéng)信度水平較低的公司,違規(guī)會(huì)使企業(yè)下一年的績(jī)效下降。而誠(chéng)信水平較高的上市公司,違規(guī)對(duì)企業(yè)績(jī)效幾乎無(wú)影響。第四,違規(guī)的上市公司被監(jiān)管機(jī)構(gòu)披露之后企業(yè)績(jī)效更差。對(duì)研究結(jié)果進(jìn)行歸納總結(jié),本文提出以下幾點(diǎn)建議:第一、完善證券法律相關(guān)制度,提高上市公司的違規(guī)成本企業(yè)。第二、提高發(fā)現(xiàn)違規(guī)行為的能力。第三、積極培育以誠(chéng)信為核心的社會(huì)道德規(guī)范,將誠(chéng)信經(jīng)營(yíng)的理念融入到公司治理之中。本文可能的創(chuàng)新點(diǎn)在于:(1)研究視角的創(chuàng)新。本文從如何讓企業(yè)重視信譽(yù),積極踐行誠(chéng)信經(jīng)營(yíng)理念,同時(shí)加強(qiáng)自身約束減少違法違規(guī)行為發(fā)生的角度出發(fā),研究企業(yè)誠(chéng)信與公司違規(guī)對(duì)企業(yè)績(jī)效的影響,使企業(yè)績(jī)效研究的角度更加完整,更具有現(xiàn)實(shí)指導(dǎo)意義。(2)研究方法的創(chuàng)新。本文將企業(yè)誠(chéng)信、公司違規(guī)和企業(yè)績(jī)效納入同一研究模型之下,研究他們?nèi)齻�(gè)之間的內(nèi)部聯(lián)系。
[Abstract]:At present, the financial fraud of Listed Companies in China have occurred, the securities market of our country facing the crisis of faith. Some unscrupulous enterprises hitherto unknown, selfish, broke through the due obligations and the basic concept of moral bottom line, not only seriously damage the reputation of the enterprise, but also destroyed the whole social credit environment, the impact of China's economic health the development of China's enterprises. At present, dishonest behavior occurs repeatedly, the main reason is that enterprises have yet to establish and improve the credit mechanism, credit supervision mechanism is not perfect, the cost low. However, at present study, few scholars have the integrity of the enterprise and companies into two effects on the same system on enterprise performance but, as the two different point of view, will have a significant impact on corporate performance. This article intends to explore the integrity of the enterprise, the company violated the regulations on Corporate Performance The effect, in order to promote business integrity concept into corporate governance. This paper based on the 2009-2014 listed on the Shenzhen stock exchange due to violations by the regulator, the disclosure of A shares of non-financial listed companies as the research object, the public disclosure of listed companies illegal after two years as the window period, through the matching model to study the effect of the integrity of the enterprise, companies on the performance of enterprises. This paper draws the following conclusions: first, the integrity level of the enterprise is higher, the better the performance of enterprises, that is to say the implementation of enterprise credit awareness and the corresponding measures, can have a positive impact on the performance of the company; second, in the year prior to disclosure. For violation of the listed companies, in violation of the performance of listed companies was worse than third, paired samples; different level of integrity of the listed company, violations of the regulations on Corporate Performance The effect has significant difference. For the integrity of the low level of the company, illegal enterprises will next year's performance decline. And a high level of integrity violations of listed companies, enterprise performance has almost no influence. Fourth, violations of the listed company after regulators disclosure of corporate performance worse. The results of the research the summary, this paper proposes the following recommendations: first, improve the relevant legal system of securities, increase the violation cost of listed companies. Second, improve the ability to find violations. Third, actively cultivate honesty as the core of the social morals standard, business integrity will be into the concept of corporate governance. The innovation of this paper is: (1) the innovation of research perspective. This article from how to make enterprises attach importance to credit, actively practice the integrity of business philosophy, and strengthen their own constraints reduce the occurrence of illegal behavior perspective, Integrity and research enterprises impact on corporate performance, make the research in terms of enterprise's performance is more complete, more practical significance. (2) the innovation of research method. In this paper, the integrity of the enterprise, companies and enterprise performance model into the same study, study their internal relations between the three.

【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.51;F275;F270

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