【摘要】：穩(wěn)健性原則是我國現(xiàn)行企業(yè)會計準則中一項重要原則,對會計實務有著十分重要的指導作用,因此也一直是會計理論研究的熱點。然而,隨著公允價值被引入到會計計量中,各國學者開始對穩(wěn)健性原則的存在提出了質(zhì)疑:即會計穩(wěn)健性原則可能導致不能真實反映資產(chǎn)的價值。雖然存在諸多質(zhì)疑,仍有眾多學者支持會計穩(wěn)健性,他們采用實證方法證明了會計穩(wěn)健性在解決公司治理中的實際問題方面具有一定作用。在2008年經(jīng)濟危機之后,學者們發(fā)現(xiàn)大多數(shù)采用穩(wěn)健的會計政策的公司躲過了這場經(jīng)濟危機幸存下來,再次證明了在公司生存和發(fā)展中會計穩(wěn)健性的重要作用�？梢娞幱陲L云變幻、形勢復雜的經(jīng)濟環(huán)境中,會計穩(wěn)健性有其存在的必要�，F(xiàn)代企業(yè)中存在著各種治理問題,公司高管是公司治理的主體,若想解決公司治理問題就應從管理者入手。通過分析高階、委托代理、信號和契約理論這些經(jīng)濟管理學基礎理論可知公司高管將對會計政策選擇、企業(yè)發(fā)展策略起著至關重要的作用。高管自身特征會影響其決策選擇,而高管的自身特征會進一步影響其對于會計政策的選擇。因此公司高管不同的特征也會影響到會計穩(wěn)健性,本文主要研究了公司高管年齡、性別、學歷水平等特征會對會計穩(wěn)健性產(chǎn)生怎樣的影響。本文首先對國內(nèi)外現(xiàn)有文獻中關于會計穩(wěn)健性和公司高管團隊的研究成果進行了總結回顧。經(jīng)總結發(fā)現(xiàn)目前的研究方向和成果主要集中在影響會計穩(wěn)健性的因素和影響后果等方面,而針對高管特征對會計穩(wěn)健性的影響的研究較少,且關于高管團隊人員的界定和特征選擇的研究較少。其次,經(jīng)結合高階、委托代理、信號、和契約理論等進行理論分析后,發(fā)現(xiàn)高層管理者對于會計穩(wěn)健性的影響的確是不可忽視的,其自身特征將影響其判斷力和政策選擇。因此本文擬從管理者特征這一角度出發(fā)研究高管特征對會計穩(wěn)健性的影響。在研究了以往的研究成果和理論后選擇了適合的公司高管特征:年齡、性別、學歷和持股情況作為研究對象,同時界定了公司高管團隊的主體包括:董事長、總經(jīng)理和財務總監(jiān)。再次,由于業(yè)界對于會計穩(wěn)健性的度量存在諸多模型,本文經(jīng)研究借鑒Khan和Watts(2009)的模型,度量了會計穩(wěn)健性指數(shù)C-Score,最終構建出計量年齡、性別、學歷和持股情況對會計穩(wěn)健性的影響的模型。本文選取2010—2014年五年滬深主板上市公司的數(shù)據(jù),經(jīng)描述性統(tǒng)計分析分析和回歸分析發(fā)現(xiàn):根據(jù)度量的會計穩(wěn)健性指數(shù)樣本存在會計穩(wěn)健性。管理層的年齡、學歷與會計穩(wěn)健性呈顯著的正相關關系。公司高管性別和財務總監(jiān)持股對會計穩(wěn)健性無顯著相關關系。最終根據(jù)得出的結論對高層管理團隊建設提出了相關建議。
[Abstract]:The principle of conservatism is an important principle in the current accounting standards of enterprises in our country, which plays a very important guiding role in accounting practice. Therefore, it has been a hot spot in the research of accounting theory. However, with the introduction of fair value into accounting measurement, scholars in various countries begin to question the existence of conservatism principle: that is, accounting conservatism principle may not truly reflect the value of assets. Although there are many doubts, there are still many scholars support accounting conservatism, they use empirical methods to prove that accounting conservatism plays a certain role in solving the practical problems in corporate governance. After the 2008 economic crisis, scholars found that the majority of companies adopting prudent accounting policies survived the economic crisis, proving once again the importance of accounting conservatism in the survival and development of companies. It can be seen that in the complicated economic environment, accounting conservatism is necessary. There are a variety of governance problems in modern enterprises, corporate executives are the main body of corporate governance, if we want to solve the problems of corporate governance, we should start with managers. Through the analysis of higher order, principal-agent, signal and contract theory, we can know that company executives will play an important role in the choice of accounting policy and enterprise development strategy. Executives' own characteristics will affect their decision-making choices, while their own characteristics will further affect their choice of accounting policies. Therefore, different characteristics of corporate executives will also affect accounting conservatism. This paper mainly studies how the age, gender and educational level of executives affect accounting conservatism. In this paper, the current literature on accounting conservatism and corporate executive team research results are summarized and reviewed. It is found that the current research direction and results mainly focus on the factors and consequences that affect the accounting conservatism, while the research on the influence of senior management characteristics on accounting conservatism is less. And there is little research on the definition and feature selection of executive team personnel. Secondly, through the theoretical analysis of higher order, principal-agent, signal and contract theory, it is found that the influence of senior management on accounting conservatism can not be ignored, and its own characteristics will affect its judgment and policy choice. Therefore, this paper intends to study the impact of executive characteristics on accounting conservatism from the perspective of managerial characteristics. After studying the previous research results and theories, the author selected suitable characteristics of company executives: age, gender, education and stock holding, and defined the main body of the company executive team: chairman. General Manager and Chief Financial Officer. Thirdly, because there are many models for accounting conservatism measurement in the industry, this paper uses the model of Khan and Watts (2009) for reference, measures accounting conservatism index C-Score. finally constructs measurement age, sex, and gender. The model of the influence of educational background and shareholding on accounting conservatism. This paper selects the data of listed companies in Shanghai and Shenzhen main Board from 2010 to 2014. Through descriptive statistical analysis and regression analysis, it is found that accounting conservatism exists in the sample of measured accounting conservatism index. There is a significant positive correlation between management age, academic background and accounting conservatism. There is no significant correlation between executive gender and CFO holding on accounting conservatism. Finally, according to the conclusions of the senior management team building put forward the relevant recommendations.
【學位授予單位】：貴州財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F272.91;F275

【相似文獻】

相關期刊論文 前10條

1 徐凱;;會計穩(wěn)健性產(chǎn)生的原因探析[J];商場現(xiàn)代化;2008年01期

2 陳國輝;汪要文;;理解會計穩(wěn)健性[J];會計之友(上旬刊);2008年07期

3 田笑豐;楊揚;;淺析會計穩(wěn)健性產(chǎn)生的原因[J];中國集體經(jīng)濟;2010年16期

4 白朝賢;;試論產(chǎn)權保護、公允價值與會計穩(wěn)健性問題[J];財經(jīng)界(學術版);2011年08期

5 鐘宜彬;;會計穩(wěn)健性與公司治理的關系:替代或補充[J];財會月刊;2011年24期

6 黃文;;會計穩(wěn)健性、稅收動機與企業(yè)性質(zhì)[J];財會月刊;2011年27期

7 黃冬萍;;公允價值與會計穩(wěn)健性研究[J];時代金融;2011年35期

8 范強;;會計穩(wěn)健性與公司治理的關系論述[J];商業(yè)文化(下半月);2012年01期

9 宮麗麗;;會計穩(wěn)健性的經(jīng)濟后果探析[J];科技與企業(yè);2012年11期

10 趙春陽;;后金融危機時代公允價值計量對會計穩(wěn)健性影響的實證分析[J];中共貴州省委黨校學報;2012年06期

相關會議論文 前10條

1 魏U嗗，

本文編號：2405343