本文關(guān)鍵詞：上市公司董事會(huì)特征與會(huì)計(jì)穩(wěn)健性相關(guān)關(guān)系研究　出處：《陜西科技大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：隨著經(jīng)濟(jì)的飛速發(fā)展，會(huì)計(jì)政策的選擇也越來(lái)越多樣性，這極大地挑戰(zhàn)了會(huì)計(jì)穩(wěn)健性。而會(huì)計(jì)穩(wěn)健性對(duì)于公司發(fā)展和投資者保護(hù)都有著十分重要的作用。因此，在后金融危機(jī)時(shí)代，我們就更應(yīng)該應(yīng)用現(xiàn)代的理念深入研究會(huì)計(jì)穩(wěn)健性產(chǎn)生的機(jī)制，期望能夠重新認(rèn)識(shí)會(huì)計(jì)穩(wěn)健性在公允價(jià)值計(jì)量中的作用，并且充分利用會(huì)計(jì)穩(wěn)健性。董事會(huì)是企業(yè)或者組織進(jìn)行有效監(jiān)督和控制決策的最優(yōu)機(jī)構(gòu)，并且處于一個(gè)組織監(jiān)督和控制系統(tǒng)的頂端，其中董事會(huì)制度是上市公司治理中內(nèi)部監(jiān)督機(jī)制的一個(gè)十分重要的組成部分，而穩(wěn)健性是企業(yè)會(huì)計(jì)系統(tǒng)的重要特征，其能夠幫助董事會(huì)減少因?yàn)榇韱?wèn)題而帶來(lái)的損失，并且提高企業(yè)價(jià)值。由于國(guó)際會(huì)計(jì)準(zhǔn)則一直以公允價(jià)值計(jì)量作為重要的計(jì)量屬性，所以穩(wěn)健性研究一向是國(guó)外會(huì)計(jì)信息質(zhì)量研究的重點(diǎn)，而在國(guó)內(nèi)對(duì)穩(wěn)健性的研究，由于近幾年經(jīng)濟(jì)波動(dòng)比較大，才開(kāi)始慢慢受到學(xué)者的重視，并且國(guó)內(nèi)學(xué)者對(duì)于公司穩(wěn)健性影響的動(dòng)因因素說(shuō)法不一。因此，研究董事會(huì)特征與會(huì)計(jì)穩(wěn)健性的關(guān)系是一件很有意義的事情。 本文在探討了董事會(huì)特征與會(huì)計(jì)穩(wěn)健性的相關(guān)理論的基礎(chǔ)上，又對(duì)兩者的相互影響情況進(jìn)行了進(jìn)一步的分析，然后提出了相關(guān)假設(shè)。本文以2010-2012年我國(guó)A股上市公司為樣本，以Basu模型為基礎(chǔ)，結(jié)合我國(guó)的實(shí)際情況，對(duì)模型進(jìn)行了修改，建立了更加適合的回歸模型。在實(shí)證分析中，首先利用描述性統(tǒng)計(jì)對(duì)董事會(huì)特征變量進(jìn)行分析，然后在相關(guān)性檢驗(yàn)的基礎(chǔ)上將上市公司董事會(huì)特征的六個(gè)變量與會(huì)計(jì)穩(wěn)健性分別進(jìn)行回歸，最后根據(jù)回歸分析結(jié)果提出相關(guān)的政策建議，以期通過(guò)完善董事會(huì)制度來(lái)改善董事會(huì)的治理效率，降低代理成本，進(jìn)而提高我國(guó)上市公司會(huì)計(jì)穩(wěn)健性。 本文利用最新數(shù)據(jù)的研究結(jié)果顯示，首先，，目前在我國(guó)會(huì)計(jì)穩(wěn)健性是存在的。其次，本文通過(guò)實(shí)證分析，得出了以下結(jié)論：董事會(huì)規(guī)模、獨(dú)立董事比例、董事會(huì)議次數(shù)、審計(jì)委員會(huì)的設(shè)立和會(huì)計(jì)穩(wěn)健性呈現(xiàn)顯著的正相關(guān)關(guān)系，而董事會(huì)持股比例和會(huì)計(jì)穩(wěn)健性沒(méi)有顯著相關(guān)關(guān)系，另外董事長(zhǎng)與總經(jīng)理兼任反而有助于會(huì)計(jì)穩(wěn)健性的提高。結(jié)論表明，我國(guó)上市公司董事會(huì)的相關(guān)職能的發(fā)揮還不是很充分，需要進(jìn)一步完善。本文研究的目的在于探究董事會(huì)特征與會(huì)計(jì)穩(wěn)健性之間的關(guān)系，以期為我國(guó)上市公司治理做出一定的貢獻(xiàn)。通過(guò)對(duì)公司治理改革中的董事會(huì)特征對(duì)會(huì)計(jì)穩(wěn)健性的影響進(jìn)行實(shí)證研究，本文期望通過(guò)改善董事會(huì)的治理效率，來(lái)發(fā)揮對(duì)公司管理層有效監(jiān)控的作用，提高會(huì)計(jì)盈余質(zhì)量，同時(shí)為有關(guān)監(jiān)管部門(mén)和政策制定者提供實(shí)證證據(jù)，以促進(jìn)我國(guó)資本市場(chǎng)的健康穩(wěn)定發(fā)展。
[Abstract]:With the rapid development of economy, the choice of accounting policy is more and more diversity, which greatly challenge the accounting conservatism. The Accounting Conservatism for the company's development and investor protection plays a very important role. Therefore, after the financial crisis, we should be more mechanism should be in-depth study of accounting conservatism in modern philosophy the expected to re recognize the fair value measurement of accounting conservatism in the role, and make full use of accounting conservatism. The board of directors is the optimal mechanism of enterprises or organizations for effective supervision and control, and at the top of an organization to supervise and control system, the system of board of directors is a very important part of the internal supervision the governance mechanism of listed companies, and the robustness is an important feature of the enterprise accounting system, which can help the board to reduce because of agency problems and Losses, and improve enterprise value. Because of the international accounting standards have been measured at fair value as an important measurement, so the robustness of the quality of accounting information has always been a focus of research at home and abroad, on the stability of research in recent years due to economic fluctuation is relatively large, began slowly to attention, and say motivation factors of domestic scholars for the robustness of a company. Therefore, research on the relationship between board characteristics and accounting conservatism is a matter of great significance.
This paper discusses the basic theory of the board characteristics and accounting conservatism on the interaction effects were further analyzed, and then put forward the relevant hypothesis. This paper based on the 2010-2012 A of China A-share listed companies as samples, based on the model of Basu, connecting with the reality of our country, to the model was modified to establish a regression model more suitable. In the empirical analysis, using descriptive statistics on the characteristics of the board of directors variables, six variables and accounting conservatism and the board of directors of listed company based on correlation test will feature respectively according to the results of regression analysis regression, finally puts forward relevant policy suggestions, in order to perfect the system of board of directors to improve the board governance efficiency and reduce agency costs, and improve the accounting conservatism of Listed Companies in China.
In this paper, using the latest research data shows that, first of all, at present in our country the accounting conservatism exists. Secondly, through empirical analysis, draws the following conclusions: board size, proportion of independent directors, board meetings, the establishment of the audit committee and the accounting conservatism showed a significant positive correlation, and the board of directors shareholding no significant correlation between the ratio and accounting conservatism, the chairman and general manager concurrently will help to improve the accounting conservatism. The conclusion shows that the relevant functions of the board of listed companies of the play is not very good, need to be further improved. The purpose of this study is to explore the relationship between board characteristics and accounting conservatism, to make a certain contribution for the governance of China's listed companies. Through empirical characteristics on the influence of accounting conservatism in the corporate governance of board of directors The paper hopes to improve the efficiency of board governance, improve the quality of accounting earnings, and provide empirical evidence for regulatory authorities and policymakers to promote the healthy and stable development of China's capital market.

【學(xué)位授予單位】：陜西科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F832.51;F271;F275

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