本文選題：董事會特征　切入點：會計準則執(zhí)行　出處：《天津商業(yè)大學》2014年碩士論文　論文類型：學位論文

【摘要】：在現代企業(yè)制度中，公司的經營權與所有權是不由同一個群體掌握的，那么在這個系統(tǒng)中，嚴格而有效的公司治理機制無疑是必要的。公司治理機制，在企業(yè)中發(fā)揮著重要的作用，公司治理能為企業(yè)的發(fā)展提供一種保障，使企業(yè)能夠沿著正確的方向去發(fā)展，是一種戰(zhàn)略管理。我們通常認為，公司的外部和內部治理是兩個主要的部分，它們兩個組成了公司治理的框架。而這里面的董事會治理結構，在公司內部治理機制中起著舉足輕重的作用。在公司的領導層中，董事會處于核心的地位，可以說，董事會是一個平臺，這個平臺使股東和管理層能很好的溝通。董事會維護著廣大的股東的利益，因為董事會本身就是由股東決定并推舉出的，同時，董事會又負責選擇適合公司的管理層，去具體的運作公司的經營方面的一些事務，當然，董事會也擁有公司的最高決策權。在認識到董事會的這些重要作用后，近些年來，隨著我國的董事會制度的不斷發(fā)展與健全，特別是隨著我國的市場經濟的不斷的發(fā)展，一些學者對董事會研究的文獻不斷增多，學者的研究主要集中于董事會的特征會對公司的一些其他方面產生怎么樣的影響，包括對企業(yè)的績效和內部控制等的影響，但是筆者經過整理發(fā)現對于董事會特征對會計準則執(zhí)行的影響的研究卻相對缺乏，我們知道，會計準則在上市公司中的作用是非常重要的，它為企業(yè)的行為提供了一個共同的規(guī)范和標準，企業(yè)按照會計準則的要求去對外公布相關的信息，是企業(yè)的正確的選擇，但是在具體的實踐中，企業(yè)在執(zhí)行會計準則的時候，會受到許多的因素的影響，這其中當然也包括董事會特征對會計準則的影響，本文試圖從這一角度展開研究。 本文首先采用的是規(guī)范研究的方法，通過對國內外的文獻進行了一定的綜述和分析，對會計準則的影響因素進行了一定的分析和闡述，并對這些影響因素從內外兩個方面進行了一定的分類，然后對關于董事會特征方面的研究的國內外文獻進行了一定的歸納和整理，這其中，本文也對董事會的特征進行了一定的分類，并指出了本文所主要研究的董事會的四個特征：董事會規(guī)模、獨立董事的比例、董事會會議次數、董事長和總經理是否是由同一個人來擔任。然后，本文利用制度經濟學理論、現代管家理論和委托代理理論，從理論層次入手，說明了董事會特征對會計準則執(zhí)行的影響機制以及影響方式，為本文的實證研究提供了充分的理論的依據。最后，針對以上的理論分析和總結，本部分提出了文章所要研究的四個假設。 然后本文采用實證研究的方法對理論部分提出的四個假設進行了一定的檢驗，在實證研究之前，首先根據所提出的模型，建立了線性回歸的模型，既而選取了2010～2012年深市A股上市公司數據為研究樣本，對這些樣本進行了一定的選擇和剔除，最終得到了數據和資料比較全面的樣本進行分析，根據建立的模型，利用SPSS軟件進行處理，實證檢驗了董事會特征對會計準則執(zhí)行的影響。在檢驗中，選取董事會規(guī)模、獨立董事比例、年度董事會次數、董事會與總經理兩職位是否合一為解釋變量，以公司規(guī)模，公司的資產負債率以及凈資產收益率為控制變量，以深圳證券交易所所披露的會計信息質量的評級作為會計準則執(zhí)行效果的替代變量，并且把它作為被解釋變量。通過具體的實證分析，本文發(fā)現，文章中所選取的四個董事會特征，并不存在著多重共線性，而且通過相關性的分析發(fā)現，本文所選取的解釋變量和控制變量與被解釋變量之間存在著相關的關系，在具體的回歸分析中，結論發(fā)現，董事會規(guī)模、年度董事會會議次數和兩職位合一情況與會計準則執(zhí)行效果之間的關系都通過了顯著性檢驗，驗證了提出的假設。但是董事會中的獨立董事比例則沒有通過顯著性的檢驗，這與本文提出的假設相反。文章的總結部分，，提出了相關的建議和對策，并指出了研究中存在著的一些問題，并且結合本文的研究，對未來的研究方向進行了一定的展望。
[Abstract]:In the modern enterprise system, management and ownership of the company is not owned by the same group, so in this system, strict and effective corporate governance mechanism is undoubtedly necessary. Corporate governance mechanism plays an important role in the enterprise, corporate governance can provide a guarantee for the development of enterprise, enabling enterprises to go in the right direction, is a kind of strategic management. We usually think of the company's external and internal governance are the two main parts, two of them formed a corporate governance framework. And the inside of the board governance structure plays an important role in the internal mechanism of corporate governance in the leadership of the company, the board of directors is the core, it can be said that the board of directors is a platform, this platform enables shareholders and managers can communicate very well. The board maintains the interests of shareholders, because The board of directors is elected by the shareholders and, at the same time, the management board is responsible for selecting the suitable for the company's business, to some specific aspects of the operation of the company's affairs, of course, the board also has the highest decision-making power of the company. In recent years these recognizing the importance of the board of directors, and with the continuous development of our country and improve the system of board of directors, especially with China's market economy development, some scholars will study on the growing characteristics of the literature board, scholars mainly focus on the board of directors will have what impact on some other aspects of the company, including the impact on enterprise performance and internal control, but I found after finishing for the study of effects of board characteristics on enforcement of accounting standards is relatively lack, we know that the accounting standards in the listed company Is very important, it provides a common standard for the behavior of enterprises, enterprises in accordance with the requirements of the accounting standards to disclose relevant information of foreign enterprises, is the right choice, but in practice, enterprises in the implementation of accounting standards, will be affected by many factors. Which of course also includes the effects of board characteristics on accounting standards, this paper tries to study from this angle.
This paper uses normative research method, and summarizes some of the domestic and foreign literature, the influence factors of accounting standards are analyzed and expounded some, and these factors from two aspects and makes some research on the classification and characteristics of the board of directors the literature at home and abroad was generalized and finishing, of which, the thesis make a classification of the characteristics of the board of directors, and points out four characteristics of the main board: board size, the proportion of independent directors, board meetings, whether the chairman and general manager is the same a person to serve. Then, by using the theory of institutional economics, modern stewardship theory and agency theory, starting from the theoretical level, the characteristics of the board of directors on the implementation of Accounting Standards Influence Mechanism And the way of influence provides a theoretical basis for the empirical research in this paper. Finally, in view of the above theoretical analysis and summarization, four hypotheses are proposed in this part.
Four if the method and empirical research using the proposed theory of part of certain test before empirical research, according to the proposed model, a linear regression model, and selected the 2010~2012 Shenzhen A shares listed company data as the research sample, the samples were selected and removed the obtained data and information more comprehensive analysis samples, according to the established model to deal with the use of SPSS software, the empirical test of the impact of board characteristics on the implementation of accounting standards. In the test, select the size of the board, the proportion of independent directors, the annual number of the board of directors, the board of directors and the general manager two whether a job as the explanatory variable, with the size of the company, the company's assets and liabilities and net assets income rate as the control variable, the quality of accounting information disclosure in Shenzhen Stock Exchange The amount of the substitute variables of ratings as the implementation of accounting standards effect, and put it as explanatory variables. Through the empirical analysis, this paper found that four directors selected in this article will feature, there is no multicollinearity, and through correlation analysis found that the explanatory variables and control variables selected in this paper and by explaining relationships between variables, results in regression analysis in the concrete, the size of the board of directors, the board of directors of the annual meetings between two posts and one case with the effect of the implementation of accounting standards have passed the test of significance to prove the hypothesis. But the proportion of independent directors in the board of directors of the it is not through the significant inspection, and the hypothesis proposed in this paper. In the conclusion part, put forward relevant suggestions and countermeasures, and points out some problems existing in the research of the And combined with the research of this paper, the future research direction is prospected.

【學位授予單位】：天津商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F275;F233

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本文編號：1610569