【摘要】：學(xué)術(shù)界以往大多都是從董事會(huì)特征、機(jī)構(gòu)投資者、公司治理機(jī)制等角度來(lái)展開對(duì)上市公司財(cái)務(wù)舞弊的研究,然而從管理層個(gè)體特征及其他特質(zhì)間差異的角度出發(fā)研究企業(yè)財(cái)務(wù)舞弊的學(xué)術(shù)成果還是比較匱乏。然而高層階梯理論認(rèn)為公司經(jīng)理人在制定一項(xiàng)政策時(shí),不僅收到公司內(nèi)外部環(huán)境的影響,還受經(jīng)理人個(gè)人特質(zhì)的影響。所以本文試圖將行為經(jīng)濟(jì)學(xué)相關(guān)理論與高層階梯理論相結(jié)合,在行為經(jīng)濟(jì)學(xué)的基礎(chǔ)上,從經(jīng)理人參軍經(jīng)歷這個(gè)特殊角度切入研究企業(yè)財(cái)務(wù)舞弊,分析經(jīng)理人個(gè)人特質(zhì)(參軍經(jīng)歷)是否會(huì)對(duì)企業(yè)財(cái)務(wù)舞弊行為的發(fā)生產(chǎn)生影響?在我國(guó),由于軍人在社會(huì)中具有特殊的地位,所以其一言一行一直備受矚目。所以本文將其定為研究對(duì)象,選取2001年-2013年期間因財(cái)務(wù)舞弊而受到證監(jiān)會(huì)處罰的上市公司為研究樣本,采用多元線性回歸方法,研究了經(jīng)理人參軍經(jīng)歷對(duì)企業(yè)財(cái)務(wù)舞弊的影響,力求證明經(jīng)理人的參軍經(jīng)歷對(duì)企業(yè)財(cái)務(wù)舞弊會(huì)產(chǎn)生顯著影響,最終得出主要結(jié)論:(1)經(jīng)理人參軍經(jīng)歷對(duì)財(cái)務(wù)舞弊作用不顯著或者正顯著,并未發(fā)現(xiàn)有參軍經(jīng)歷降低了違規(guī)可能性的證據(jù);但是參軍經(jīng)歷能夠有效降低舞弊手段之一的違規(guī)資金應(yīng)用的可能性。(2)無(wú)論是在國(guó)有控股上市公司還是非國(guó)有控股上市公司中,軍隊(duì)經(jīng)歷對(duì)財(cái)務(wù)舞弊都沒有顯著的約束作用。而且在全樣本國(guó)有企業(yè)Panel數(shù)據(jù)模型中,從軍經(jīng)歷與財(cái)務(wù)舞弊的為顯著正相關(guān)關(guān)系,這表明參軍經(jīng)歷增加了財(cái)務(wù)舞弊的可能性。(3)在競(jìng)爭(zhēng)程度高的行業(yè)中,經(jīng)理人參軍經(jīng)歷與財(cái)務(wù)舞弊、一般會(huì)計(jì)問題、違規(guī)資金使用等有顯著的負(fù)相關(guān)關(guān)系,這表明在高競(jìng)爭(zhēng)行業(yè)中,從軍經(jīng)歷主要降低了財(cái)務(wù)舞弊、一般會(huì)計(jì)問題和違規(guī)資金使用的可能性。本文為經(jīng)理人個(gè)人特質(zhì)對(duì)企業(yè)財(cái)務(wù)舞弊影響的研究領(lǐng)域增添了一篇學(xué)術(shù)成果,并且財(cái)務(wù)舞弊的研究視角也被拓寬了。本文基于“有限理性人”假設(shè),以經(jīng)理人參軍經(jīng)歷為立足點(diǎn),對(duì)公司財(cái)務(wù)舞弊行為進(jìn)行研究,將行為經(jīng)濟(jì)學(xué)、高層階梯理論與財(cái)務(wù)舞弊結(jié)合起來(lái),突破了傳統(tǒng)經(jīng)濟(jì)學(xué)下“理性人”的假設(shè),和現(xiàn)實(shí)情形更加貼近切合,并且豐富了企業(yè)財(cái)務(wù)舞弊和行為經(jīng)濟(jì)學(xué)領(lǐng)域的相關(guān)研究。
[Abstract]:In the past, most of the academic circles studied the financial fraud of listed companies from the perspectives of board characteristics, institutional investors, corporate governance mechanisms, etc. However, from the perspective of the differences between individual characteristics and other characteristics of management, the academic results of financial fraud are still relatively scarce. However, the high-level ladder theory holds that the managers are influenced not only by the internal and external environment, but also by the personal characteristics of the managers when making a policy. Therefore, this paper attempts to combine the theory of behavioral economics with the theory of high-level ladder, on the basis of behavioral economics, from the special perspective of managers' experience in the military, to study corporate financial fraud. Analysis of the personal characteristics of managers (military experience) will have an impact on the occurrence of corporate financial fraud? In our country, because the soldier has a special position in the society, its words and deeds have been paid attention to all the time. So this paper takes it as the research object, selects the listed companies that were punished by the CSRC from 2001 to 2013 as the research sample, uses the multivariate linear regression method, studies the influence of the managers' joining the army experience on the enterprise financial fraud. This paper tries to prove that managers' experience of joining the army has a significant impact on financial fraud of enterprises, and finally draws the following conclusions: (1) the effect of managers' military experience on financial fraud is not significant or is significant. No evidence has been found that joining the army reduces the possibility of violating the law; however, the experience of joining the army can effectively reduce the possibility of the application of illegal funds, one of the means of fraud. (2) whether in state-owned or non-state-controlled listed companies, Military experience has no significant constraint on financial fraud. Moreover, in the Panel data model of the whole sample of state-owned enterprises, there is a significant positive correlation between military experience and financial fraud, which indicates that military experience increases the possibility of financial fraud. (3) in highly competitive industries, The experience of managers in the army has a significant negative correlation with financial fraud, general accounting problems, illegal use of funds, etc., which indicates that in highly competitive industries, military experience mainly reduces financial fraud. General accounting problems and the possibility of illegal use of funds. This paper adds an academic achievement to the research field of the influence of personal characteristics of managers on corporate financial fraud, and the research perspective of financial fraud has also been broadened. Based on the hypothesis of "limited rational person" and the experience of managers joining the army, this paper studies corporate financial fraud, combining behavioral economics, high-level ladder theory and financial fraud. It breaks through the hypothesis of "rational man" in traditional economics, and is closer to the reality, and enriches the related research in the field of corporate financial fraud and behavioral economics.
【學(xué)位授予單位】：廣東外語(yǔ)外貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F832.51;F272.91

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