【摘要】：隨著我國(guó)資本市場(chǎng)的繁榮發(fā)展，由于經(jīng)濟(jì)制度的不完善，市場(chǎng)監(jiān)管的不利、我國(guó)聲譽(yù)機(jī)制建立不健全等因素，致使我國(guó)部分上市公司局限于眼前利益，為了實(shí)現(xiàn)公司的預(yù)期，頻繁運(yùn)用財(cái)務(wù)重述、濫用盈余管理、違法違規(guī)等手段調(diào)整對(duì)外財(cái)務(wù)報(bào)告，這嚴(yán)重了影響財(cái)務(wù)報(bào)告的質(zhì)量，這些行為擾亂了我國(guó)資本市場(chǎng)的正常秩序，對(duì)我國(guó)市場(chǎng)經(jīng)濟(jì)的健康發(fā)展帶來嚴(yán)重的危害，因此許多學(xué)者開始致力于這方面的研究。 筆者閱讀了國(guó)內(nèi)外大量文獻(xiàn)，發(fā)現(xiàn)眾多學(xué)者特別青睞于公司聲譽(yù)的研究，結(jié)果表明公司聲譽(yù)作為非正式制度可以制約公司管理層的行為，對(duì)規(guī)范資本市場(chǎng)的正常秩序有很大作用。因此筆者得出公司聲譽(yù)對(duì)財(cái)務(wù)報(bào)告質(zhì)量具有正向作用，并據(jù)此提出假設(shè)，選取中國(guó)“財(cái)富”（中文版）500強(qiáng)企業(yè)作為樣本，行業(yè)榜度量公司聲譽(yù)，選取財(cái)務(wù)重述與操縱性應(yīng)計(jì)利潤(rùn)兩個(gè)指標(biāo)度量財(cái)務(wù)報(bào)告質(zhì)量。運(yùn)用了logistic等回歸模型進(jìn)行描述性統(tǒng)計(jì)分析、回歸分析來驗(yàn)證本文的假設(shè)。 實(shí)證結(jié)果顯示，解釋變量公司聲譽(yù)對(duì)財(cái)務(wù)重述與操縱性應(yīng)計(jì)利潤(rùn)都是顯著負(fù)相關(guān)的，從而驗(yàn)證了本文的假設(shè)，公司聲譽(yù)對(duì)財(cái)務(wù)報(bào)告質(zhì)量具有正向的影響，公司聲譽(yù)高的企業(yè)所提供的財(cái)務(wù)報(bào)告質(zhì)量也高。本文為了保證結(jié)論的可靠性，改變聲譽(yù)的度量方法以及擴(kuò)大了研究樣本進(jìn)行了穩(wěn)健性檢驗(yàn)，依然得出相同的結(jié)論，，因此得出本文研究是有一定實(shí)際意義，希望本文結(jié)論可以為我國(guó)聲譽(yù)機(jī)制的建立提供理論補(bǔ)充，為維護(hù)我國(guó)市場(chǎng)經(jīng)濟(jì)健康發(fā)展提供一些幫助。
[Abstract]:With the prosperous development of our country's capital market, due to the imperfect economic system, the unfavorable supervision of the market and the imperfect reputation mechanism of our country, some listed companies in our country are confined to the immediate interests in order to realize the company's expectation. Frequent use of financial restatement, misuse of earnings management, illegal and illegal means to adjust external financial reports has seriously affected the quality of financial reports, and these acts have disturbed the normal order of the capital market in China. It brings serious harm to the healthy development of market economy of our country, so many scholars begin to devote themselves to the research in this field. The author has read a lot of literature at home and abroad and found that many scholars are particularly interested in the research of corporate reputation. The results show that corporate reputation as an informal institution can restrict the behavior of corporate management. To regulate the normal order of the capital market has a great role. Therefore, the author draws a conclusion that corporate reputation has a positive effect on the quality of financial report, and then puts forward the hypothesis that the Fortune 500 enterprises in China are selected as the sample, and the industry list measures corporate reputation. Financial restatement and manipulative accrual profit are selected to measure the quality of financial report. The logistic regression model is used for descriptive statistical analysis and regression analysis to verify the hypothesis of this paper. The empirical results show that the explanatory variable corporate reputation is significantly negatively related to the financial restatement and the manipulative accrual profit, which verifies the hypothesis that corporate reputation has a positive impact on the financial reporting quality. The quality of financial reports provided by reputable companies is also high. In order to ensure the reliability of the conclusion, change the method of reputation measurement and expand the research sample for robustness test, we still draw the same conclusion, so this study is of certain practical significance. It is hoped that the conclusion of this paper can provide a theoretical supplement for the establishment of the reputation mechanism of our country and provide some help for the healthy development of our market economy.
【學(xué)位授予單位】：新疆財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F270;F275.2

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