本文選題：財務信息質量　切入點：Benford定律　出處：《陜西科技大學》2017年碩士論文

【摘要】：財務數(shù)據是投資者、管理者以及競爭對手了解上市公司的主要渠道之一,隨著經濟的發(fā)展,市場競爭的加劇,社會中各種問題也日益凸顯。近年來由于種種原因,上市公司粉飾財務數(shù)據,財務信息舞弊現(xiàn)象時有發(fā)生,嚴重干擾了正常的經濟秩序,不僅影響到投資者的投資熱情,而且威脅到上市公司的經營績效。目前有許多學者都開始研究上市公司財務信息質量與經營績效的關系,相關研究顯示,財務信息質量披露較好的公司,經營業(yè)績都相對較好,相反,經營業(yè)績較差的公司,都傾向于粉飾財務數(shù)據,披露較少的財務信息,減少對公司的不利影響。在相關學者研究的基礎上,本文的主要目的是建立相關模型,評價陜西省上市公司財務信息質量及經營績效,并分析相關評價結果用以探究上市公司財務信息質量與經營績效之間的相關關系,為上市公司提高財務信息質量,加大財務數(shù)據透明度,以此來為公司管理者管理公司、相關投資者進行業(yè)務投資提供理論幫助。本文通過借鑒國內外學者的相關研究成果,以管理學、經濟學、會計學、統(tǒng)計學等學科為理論基礎及方法指導,分析上市公司財務信息質量與經營績效的關系。本文主要基于Benford定律構建上市公司財務信息質量評價模型,基于因子分析法構建上市公司經營績效評價模型,最后基于描述性統(tǒng)計分析法、單因素方差分析法、相關分析法研究上司公司財務信息質量與經營績效之間的關系。在本文的實證部分,選取陜西省39家上市公司2013年-2015年這3年的財務數(shù)據進行研究,運用Benford定律檢測這39家上市公司財務報表中的資產負債表、利潤表、現(xiàn)金流量表數(shù)據,并建立對上市公司財務信息質量評價指標體系,計算上市公司財務信息質量指數(shù);同時經過綜合考慮從公司每股能力、償債能力、運營能力、成長能力四個方面選取17個指標,依據相關原則建立上市公司經營績效評價指標體系,并采用因子分析法計算公因子,得出陜西省39家上市公司經營績效的綜合得分,最后通過描述性統(tǒng)計分析、單因素方差分析及相關分析等方法判斷陜西省上市公司財務信息質量與公司經營績效的相關關系,為我國上市公司改善財務信息質量,提高公司經營績效提供理論及實際支撐。
[Abstract]:Financial data is one of the main channels for investors, managers and competitors to learn about listed companies. With the development of the economy and the intensification of market competition, various social problems have become increasingly prominent. Listed companies whitewash financial data, financial information fraud occurs from time to time, seriously interferes with the normal economic order, not only affect the investment enthusiasm of investors, At present, many scholars have begun to study the relationship between financial information quality and business performance of listed companies. Related studies show that companies with better financial information quality disclosure have relatively good operating performance. On the contrary, companies with poor operating performance tend to whitewash financial data, disclose less financial information, and reduce the adverse effects on the company. On the basis of the research by relevant scholars, the main purpose of this paper is to establish relevant models. To evaluate the financial information quality and management performance of listed companies in Shaanxi Province, and to analyze the correlation between financial information quality and operating performance of listed companies, and to improve the financial information quality of listed companies. To enhance the transparency of financial data to provide theoretical assistance for corporate managers to manage companies and related investors to invest in business. This paper uses the relevant research results of domestic and foreign scholars for reference, to management, economics, accounting, This paper analyzes the relationship between financial information quality and management performance of listed companies based on the theory and method of statistics. This paper mainly constructs the evaluation model of financial information quality of listed companies based on Benford's law. The performance evaluation model of listed companies is constructed based on factor analysis. Finally, it is based on descriptive statistical analysis, single-factor variance analysis, In the empirical part of this paper, the financial data of 39 listed companies in Shaanxi Province from 2013 to 2015 are selected to study the relationship between financial information quality and management performance. The data of balance sheet, profit statement and cash flow statement in the financial statements of 39 listed companies are tested by using Benford's law, and the evaluation index system of financial information quality of listed companies is established to calculate the financial information quality index of listed companies. At the same time, 17 indexes are selected from four aspects of the company's per share ability, solvency, operation ability and growth ability, and the evaluation index system of the listed company's operating performance is established according to the relevant principles. Using factor analysis method to calculate common factors, the comprehensive scores of 39 listed companies in Shaanxi Province are obtained. Finally, through descriptive statistical analysis, Single factor analysis of variance and correlation analysis provide theoretical and practical support for the improvement of financial information quality and performance of listed companies in Shaanxi Province by analyzing the relationship between financial information quality and business performance of listed companies in Shaanxi Province.
【學位授予單位】：陜西科技大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275;F832.51

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