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  本文關(guān)鍵詞：我國ST上市公司會計盈余質(zhì)量研究　出處：《廣西師范大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： ST上市公司 會計盈余質(zhì)量 審計

【摘要】：上市公司的財務(wù)信息一直是人們所關(guān)注的焦點。而在上市公司披露的會計信息之中,由于上市公司的會計盈余信息直接關(guān)系到利益相關(guān)者的切身利益,人們往往首先并著重分析會計盈余信息。通過企業(yè)所公開披露的會計盈余信息,投資者可以對企業(yè)的發(fā)展?fàn)顩r進(jìn)行分析,引導(dǎo)投資者做出合理的投資決策,獲得額外的經(jīng)濟(jì)收益或者減少經(jīng)濟(jì)虧損；政府可以對經(jīng)濟(jì)進(jìn)行有效的宏觀調(diào)控,正確的引導(dǎo)資金流動,促進(jìn)資源的有效配置。除此之外,證券市場可以維護(hù)市場正常交易秩序,樹立良好的行業(yè)形象,引導(dǎo)行業(yè)持久健康的發(fā)展。 研讀國內(nèi)外大量關(guān)于盈余質(zhì)量的文獻(xiàn)后發(fā)現(xiàn)其研究對象僅針對一般上市公司,此類研究既不能代表行業(yè)整體,同時也忽略了一類主體——ST上市公司。我國的ST上市公司有其獨特性,公司發(fā)展也有其規(guī)律性,其會計盈余質(zhì)量必然會表現(xiàn)出一定的特性。因此,本文以ST上市公司作為樣本,研究這類公司的會計盈余質(zhì)量。與此同時,從研究影響會計師事務(wù)所審計質(zhì)量的因素著手來分析我國ST上市公司會計盈余質(zhì)量問題。對我國ST上市公司的盈余質(zhì)量進(jìn)行相應(yīng)研究不僅具有現(xiàn)實意義,而且也是本文的創(chuàng)新之處。 本文把理論研究和實證研究的方法相結(jié)合,在研究方法上實現(xiàn)兩者的優(yōu)勢互補。以下為本文的主要章節(jié)部分： 首先,界定相關(guān)概念與國內(nèi)外文獻(xiàn)綜述。這一部分首先對上市公司盈余質(zhì)量、我國的ST上市公司、會計師事務(wù)所審計等相關(guān)概念進(jìn)行界定,對全文關(guān)鍵的定義做出簡單的介紹。然后對當(dāng)前國內(nèi)外的經(jīng)典文獻(xiàn)進(jìn)行回顧,歸納出各自的核心觀點,從中選取部分觀點作為本文的依據(jù)。除此之外,分析當(dāng)前國內(nèi)外對這一問題研究的現(xiàn)狀,提出學(xué)者在研究中可能存在的不足。 然后,闡述相關(guān)理論。通過陳述有效市場假說理論、資本資產(chǎn)定價模型、委托代理理論等多種經(jīng)典理論,為我國ST上市公司盈余質(zhì)量分析提供了理論基礎(chǔ),同時為本文探究會計師事務(wù)所審計影響因素提供了方向。 第三,對我國ST上市公司會計盈余質(zhì)量的實證分析,并在實證結(jié)果的基礎(chǔ)之上分析影響我國ST上市公司盈余質(zhì)量的審計因素。在研讀經(jīng)典文獻(xiàn)的基礎(chǔ)之上提出文章的研究假設(shè),借鑒經(jīng)典的模型和參考修正的模型之后,選取那些容易量化的關(guān)鍵指標(biāo),并將其納入到基本的模型中。然后,運用統(tǒng)計和實證分析方法對前文的研究假設(shè)進(jìn)行了檢驗。探究我國ST上市公司的盈余質(zhì)量。同時,在此實證結(jié)論基礎(chǔ)之上做出相應(yīng)審計角度分析的延伸,找出了影響ST上市公司盈余質(zhì)量在會計師事務(wù)所審計層面的主要因素。 最后,提出相關(guān)政策建議。針對實證分析結(jié)果,進(jìn)行深入的推測,找出影響盈余質(zhì)量的主要原因,提出了一系列有利于提高我國ST上市公司會計盈余質(zhì)量的對策。同時,闡述本文在研究過程中仍然存在不足之處及對未來研究的展望。
[Abstract]:The financial information of listed companies has been the focus of people ' s attention . In the accounting information disclosed by the listed companies , because the accounting earnings information of the listed companies is directly related to the interests of the stakeholders , the investors tend to focus on the analysis of the accounting earnings information . Through the accounting earnings information disclosed by the enterprises , investors can lead the investors to make reasonable investment decisions , gain additional economic benefits or reduce economic losses . In addition , the securities market can safeguard the normal trading order of the market , establish a good industry image and guide the development of the industry ' s sustained health . After studying a large number of literatures about surplus quality at home and abroad , it is found that the research object is only for general listed companies , and the research object is not only representative of industry as a whole , but also neglects a kind of subject _ ST listed company . This paper combines the theory research and the empirical research method to realize the complementary advantages of both . The following are the main sections of this paper : Firstly , it defines the related concepts and the literature review at home and abroad . This part firstly defines the relevant concepts such as the earnings quality of listed companies , ST listed companies in China , the auditing of accounting firms , and makes a brief introduction to the key definitions of the whole text . Then , the relevant theories are set forth . By presenting the theory of effective market hypothesis theory , capital asset pricing model and principal agent theory , this paper provides a theoretical basis for the analysis of earnings quality of ST listed companies in China , and provides a direction for exploring the influencing factors of accounting firms audit . Third , the empirical analysis of the accounting earnings quality of ST listed companies in China is analyzed . Based on the empirical results , this paper analyzes the factors that influence the earnings quality of ST listed companies in China . After studying the classic literature , this paper puts forward the research hypothesis of the article . After studying the classic model and the model of reference correction , the paper selects those key indexes which are easy to quantify , and then puts forward the extension of corresponding audit angle analysis on the basis of this empirical conclusion , and finds out the main factors that affect the earnings quality of ST listed companies at the auditing level of the accounting firms . Finally , the policy suggestion is put forward . In the light of the results of the positive analysis , the author makes an in - depth speculation and finds out the main reasons that influence the quality of earnings . At the same time , it puts forward a series of countermeasures to improve the accounting earnings quality of ST listed companies in China . At the same time , the paper expounds that there are still some shortcomings in the research process and the prospect of future research .

【學(xué)位授予單位】：廣西師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.51;F275

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本文編號：1406294