發(fā)布時(shí)間：2018-05-05 03:31

  本文選題：權(quán)力約束 + 超額薪酬��； 參考：《財(cái)會(huì)月刊》2017年17期

【摘要】：以2008~2015年我國(guó)滬深兩市A股民營(yíng)上市企業(yè)為研究對(duì)象,分析權(quán)力約束、超額薪酬與會(huì)計(jì)穩(wěn)健性之間的關(guān)系后發(fā)現(xiàn):民營(yíng)企業(yè)中由于不存在高管薪酬管制制度,高管的超額薪酬與企業(yè)會(huì)計(jì)穩(wěn)健性之間顯著負(fù)相關(guān);權(quán)力約束能調(diào)節(jié)超額薪酬與會(huì)計(jì)穩(wěn)健性之間的關(guān)系,即高管權(quán)力的約束增強(qiáng)了超額薪酬與會(huì)計(jì)穩(wěn)健性之間的負(fù)相關(guān)關(guān)系。最后,針對(duì)研究結(jié)論分別從市場(chǎng)與企業(yè)兩個(gè)層面提出了提升會(huì)計(jì)穩(wěn)健性的意見(jiàn)與建議,以期為我國(guó)民營(yíng)上市企業(yè)會(huì)計(jì)穩(wěn)健性的提升提供參考與依據(jù)。
[Abstract]:Based on the analysis of the relationship between excess compensation and accounting conservatism, it is found that there is no executive compensation control system in private enterprises, taking China's A-share listed companies in Shanghai and Shenzhen stock markets from 2008 to 2015 as the research object, and analyzes the relationship between power constraints, excess compensation and accounting conservatism. There is a significant negative correlation between executive excess compensation and accounting conservatism, and power constraints can adjust the relationship between excess compensation and accounting conservatism, that is, executive power constraints enhance the negative correlation between excess compensation and accounting conservatism. Finally, according to the conclusions of the study, the author puts forward some suggestions on improving accounting conservatism from two aspects of market and enterprise, in order to provide reference and basis for the improvement of accounting conservatism of private listed enterprises in China.
【作者單位】： 廣東社會(huì)科學(xué)大學(xué)財(cái)務(wù)科;
【分類號(hào)】：F272.92;F275;F832.51

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