本文選題：深市A股主板制造業(yè)上市公司　切入點(diǎn)：會(huì)計(jì)信息披露質(zhì)量　出處：《太原理工大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：無(wú)論是在學(xué)術(shù)領(lǐng)域還是在企業(yè)的實(shí)踐中,對(duì)會(huì)計(jì)信息披露質(zhì)量研究的熱度從未消減過(guò),而在研究的過(guò)程中也得出了一些有益的結(jié)論并為會(huì)計(jì)信息披露質(zhì)量的提升提供了一些路徑。如相關(guān)研究成果表明,公司治理是影響會(huì)計(jì)信息披露質(zhì)量的重要因素,故在企業(yè)的管理實(shí)踐中都開(kāi)始重視對(duì)公司治理機(jī)制的研究和設(shè)計(jì)。正如我國(guó)監(jiān)管部門在上市公司中不遺余力地推行內(nèi)部控制體系一樣,也是相關(guān)學(xué)者和企業(yè)管理者在相關(guān)的學(xué)術(shù)研究和管理實(shí)踐中發(fā)現(xiàn)了有效的內(nèi)部控制也可以提升會(huì)計(jì)信息披露質(zhì)量。良好的公司治理實(shí)現(xiàn)了股東大會(huì)、董事會(huì)和監(jiān)事會(huì)等機(jī)構(gòu)的制約平衡,而內(nèi)部控制在實(shí)現(xiàn)這一平衡中又發(fā)揮著重要的作用,由此可知,內(nèi)部控制與公司治理既相互聯(lián)系又相互區(qū)別,有必要將兩者納入到同一邏輯框架中以驗(yàn)證內(nèi)部控制、公司治理及其嵌合效應(yīng)與會(huì)計(jì)信息披露質(zhì)量之間是否存在著相關(guān)關(guān)系,以便能為我國(guó)上市公司通過(guò)改進(jìn)內(nèi)部控制有效性以及優(yōu)化公司治理等途徑提升會(huì)計(jì)信息披露質(zhì)量提供一些新的視角和思路。本文以委托代理理論及信息不對(duì)稱理論等相關(guān)理論為基礎(chǔ),以內(nèi)部控制和公司治理以及二者的嵌合效應(yīng)對(duì)會(huì)計(jì)信息披露質(zhì)量的影響為研究視角對(duì)國(guó)內(nèi)外的文獻(xiàn)進(jìn)行了梳理和總結(jié)。之后,本文分別了介紹內(nèi)部控制、公司治理以及會(huì)計(jì)信息披露質(zhì)量的內(nèi)涵與評(píng)價(jià)尺度,并在此基礎(chǔ)上基于嵌合觀視角提出內(nèi)部控制與公司治理的嵌合效應(yīng)同樣會(huì)影響會(huì)計(jì)信息披露質(zhì)量的假設(shè)。為了驗(yàn)證本文所提出的假設(shè),作者參照李育紅等人的做法構(gòu)建了內(nèi)部控制指數(shù),采用主成分分析法得到了公司治理水平的替代變量,進(jìn)一步通過(guò)數(shù)學(xué)處理構(gòu)建了內(nèi)控控制指數(shù)與公司治理指數(shù)的交叉項(xiàng);以深交所信息披露機(jī)構(gòu)披露的評(píng)級(jí)結(jié)果作為衡量會(huì)計(jì)信息披露質(zhì)量的標(biāo)準(zhǔn)�；谝陨显u(píng)價(jià)指標(biāo),構(gòu)建了三個(gè)實(shí)證檢驗(yàn)?zāi)Ｐ�。在�?shí)證分析中,本文以2012-2014年我國(guó)深市A股主板制造業(yè)上市公司的相關(guān)數(shù)據(jù)為研究樣本進(jìn)行了相關(guān)的描述性統(tǒng)計(jì)分析。對(duì)模型中涉及到的自變量進(jìn)行了Person相關(guān)性分析,以確認(rèn)是否可以做回歸分析,通過(guò)檢驗(yàn)后即對(duì)三個(gè)模型分別進(jìn)行了有序邏輯回歸�；貧w結(jié)果表明:有效的內(nèi)部控制和完善的公司治理都對(duì)會(huì)計(jì)信息披露質(zhì)量有顯著的提升作用,兩者的嵌合效應(yīng)在提升會(huì)計(jì)信息披露質(zhì)量方面同樣發(fā)揮著積極作用,且當(dāng)引入內(nèi)部控制與公司治理的嵌合效應(yīng)時(shí),進(jìn)一步加強(qiáng)了回歸模型的解釋力度,這表明在會(huì)計(jì)信息披露質(zhì)量的研究框架中,內(nèi)部控制及公司治理的嵌合效應(yīng)應(yīng)該占有一席之地。本文基于內(nèi)部控制與公司治理的嵌合視角對(duì)實(shí)證結(jié)論進(jìn)行歸納分析提出,為改善我國(guó)上市公司的會(huì)計(jì)信息披露質(zhì)量,企業(yè)需要在內(nèi)部控制視角重塑內(nèi)控生態(tài)、建立內(nèi)部控制監(jiān)控平臺(tái)。在公司治理視角應(yīng)合理對(duì)待國(guó)有股份并積極引進(jìn)獨(dú)立董事。與此同時(shí),企業(yè)還需考慮內(nèi)部控制和公司治理內(nèi)在機(jī)制的嵌合性。最后,作者基于本文的結(jié)論和局限性對(duì)以后的研究領(lǐng)域進(jìn)行了展望。
[Abstract]:Whether in the academic field or in the practice of enterprises, the quality of accounting information disclosure of the heat never cut off, and in the course of study also draws some useful conclusions and provide some way for the quality of accounting information disclosure. As the relevant research results show that corporate governance is an important factor affecting the accounting information the quality of disclosure, so in practice have begun to attach importance to the research and design of the corporate governance mechanism. As China's regulators in the listed companies in the implementation of the internal control system of spare no effort, but also the relevant scholars and enterprise managers in academic research and management practice have been found in the effective internal control can also be improve the quality of accounting information disclosure. The shareholders of good corporate governance, the board of directors and board of supervisors of checks and balances, and internal control in real This is a balance and play an important role, therefore, the internal control and corporate governance not only differs from each other, it is necessary to bring the two into the same logical framework to verify the internal control, corporate governance and fitting effect and the quality of accounting information disclosure of the existence of the relationship, in order to provide some new perspectives and ideas to improve the effectiveness of internal control and corporate governance optimization approach to enhance the quality of accounting information disclosure for listed companies in China. Based on the principal-agent theory and asymmetric information theory, the chimeric effect of internal control and corporate governance as well as the two of accounting information and summarizes the the perspective of the domestic and foreign literature disclosure quality. Then, this paper introduces the internal control, corporate governance and accounting information disclosure quality The connotation and evaluation scale, and on this basis put forward from the perspective of chimeric chimeric effect of internal control and corporate governance will also affect the quality of accounting information disclosure based on the hypothesis. In order to verify this hypothesis, according to Lee et al approach constructs the gastroesophageal internal control index, using principal component analysis method to get a replacement the variables of the corporate governance level, further through the mathematical treatment of the cross term constructs the internal control index and the corporate governance index; disclosure by the Shenzhen stock exchange information disclosure mechanism of the rating results as a measure of accounting information disclosure quality standard. Based on the above evaluation index, establishes three empirical models. In the empirical analysis, this paper related data in 2012-2014 years of China's Shenzhen A shares motherboard manufacturing listed companies were analyzed and relevant descriptive statistics for the study sample. The model involves The independent variables were analyzed by Person correlation analysis, regression analysis to confirm whether you can do, after inspection of the three models were ordered logistic regression. The regression results show that: the effective internal control and improve the quality of corporate governance will significantly enhance the role of accounting information disclosure, fitting effect of both also play a positive role in improving the quality of accounting information disclosure, and when the chimeric effect is introduced into the internal control and corporate governance, to further strengthen the explanatory power of the regression model, which indicates that the accounting information disclosure framework of quality, the effect of chimeric internal control and corporate governance should occupy a space for one person. This article summarizes the analysis of the empirical conclusion the chimeric from the perspective of internal control and corporate governance based on Listed Companies in China to improve the quality of accounting information disclosure, enterprises need to The internal control from the perspective of internal control to establish internal control ecological reconstruction, monitoring platform. In the view of corporate governance should be reasonable to treat the state-owned shares and actively introduce independent directors. At the same time, chimeric companies need to consider the internal control and corporate governance mechanism. Finally, the author of this paper the conclusion and limitations of the research field of the future based on forecasted.

【學(xué)位授予單位】：太原理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F271;F275

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