本文選題：財務(wù)專長獨董 + 重大會計差錯更正��； 參考：《吉林大學(xué)》2017年碩士論文

【摘要】：針對中國上市公司尤其是民營上市公司高度集中的股權(quán)結(jié)構(gòu)和存在內(nèi)部人控制的特殊制度背景,2001年中國證監(jiān)會頒布獨立董事指導(dǎo)意見,特別強調(diào)上市公司獨立董事至少應(yīng)有一名財務(wù)人員,以此希望通過財務(wù)人員的專業(yè)知識保證和提高上市公司的財務(wù)信息質(zhì)量。盡管存在大量關(guān)于獨立董事在公司治理中有效性的研究文獻,但是關(guān)于財務(wù)專長獨董尤其是財務(wù)專長獨董與重大會計差錯更正之間關(guān)系的研究文獻較少。那么,財務(wù)專長獨董在公司治理中能否有效發(fā)揮作用,提高財務(wù)信息質(zhì)量,維護利益相關(guān)者的利益?本文采用理論與實證分析相結(jié)合的研究方法,以2007-2015年中國民營上市公司是否存在重大會計差錯更正為研究對象。運用二元logistic回歸分析方法,研究財務(wù)專長獨董與民營上市公司重大會計差錯更正之間的關(guān)系,并得出相應(yīng)結(jié)論。以下為本文研究結(jié)論和發(fā)揮財務(wù)專長獨董在公司治理中有效性的政策建議。(1)財務(wù)專長獨董親自參加董事會會議次數(shù)越多,越有助于民營上市公司重大會計差錯更正。因此,一方面,監(jiān)管部門應(yīng)采取措施規(guī)范財務(wù)專長獨董親自參加董事會會議次數(shù);另一方面,上市公司在選聘財務(wù)人員擔(dān)任獨立董事時,應(yīng)盡可能選聘勤勉程度高的財務(wù)人員。(2)與兼職數(shù)量多的財務(wù)專長獨董相比,兼職數(shù)量少的財務(wù)專長獨董更有助于民營上市公司重大會計差錯更正。財務(wù)專長獨董兼職數(shù)量越多,其繁忙程度可能越高,沒有足夠的時間和精力有效履行職責(zé),從而難以保證和提高上市公司財務(wù)信息質(zhì)量。因此,上市公司在選聘財務(wù)人員擔(dān)任獨立董事時,應(yīng)盡量選聘兼職數(shù)量少的財務(wù)人員,以保證其有足夠的時間和精力有效履行職責(zé)。(3)財務(wù)專長獨董的薪酬水平越高,越有助于民營上市公司重大會計差錯更正。較高的薪酬水平能夠提高財務(wù)專長獨董有效履行職責(zé)的積極性。因此,上市公司在選聘財務(wù)人員擔(dān)任獨立董事時,應(yīng)支付其較高的薪酬水平,以提高其參與公司治理的積極性。(4)高校學(xué)者背景的財務(wù)專長獨董不利于民營上市公司重大會計差錯更正。這可能是由于高校學(xué)者背景的財務(wù)專長獨董偏重于理論研究而缺乏實務(wù)經(jīng)驗,加上自身在教學(xué)和科學(xué)研究方面繁重的任務(wù),導(dǎo)致其沒有足夠的時間和精力有效履行職責(zé)。因此,上市公司應(yīng)減少選聘從事財務(wù)會計研究的高校學(xué)者擔(dān)任獨立董事。(5)財務(wù)專長獨董的地理臨近性因素對民營上市公司重大會計差錯更正沒有顯著影響。因此,上市公司在聘請財務(wù)人員擔(dān)任獨立董事時,不需要考慮地理臨近性因素。(6)與年長的財務(wù)專長獨董相比,年輕的財務(wù)專長獨董更有助于民營上市公司重大會計差錯更正。年輕的財務(wù)專長獨董在體力、精力、學(xué)習(xí)能力和適應(yīng)能力方面更具有優(yōu)勢,并且還有較長的獨立董事職業(yè)生涯要走,往往會更加注重自身聲譽,切實履行好自身職責(zé)。因此,上市公司應(yīng)盡量選聘年輕的財務(wù)人員擔(dān)任獨立董事。
[Abstract]:In view of the highly centralized ownership structure of Chinese listed companies, especially the private listed companies, and the special institutional background of insider control, the CSRC promulgated the independent director guidance in 2001, especially emphasizing that the independent directors of listed companies should have at least one financial officer, so that the professional knowledge of the financial personnel should be guaranteed and To improve the quality of financial information of listed companies, although there are a large number of research documents about the effectiveness of independent directors in corporate governance, there are few studies on the relationship between financial expertise, especially financial expertise and major accounting error correction. To improve the quality of financial information and safeguard the interests of stakeholders, this paper uses a combination of theoretical and empirical analysis to study whether there is a major accounting error correction in 2007-2015 years of private listed companies in China as the research object. The two yuan logistic regression analysis method is used to study the importance of financial expertise and private listed companies. The following is the conclusion of the major accounting errors and the corresponding conclusions. The following is the conclusion of this paper and the policy recommendations for the effectiveness of the financial expertise in corporate governance. (1) the more the number of meetings of the financial expertise to participate in the board meeting, the more helpful the correction of major accounting errors in the private listed companies. Therefore, on the one hand, the regulatory department The door should take measures to regulate the number of financial expertise to participate in the meeting of the board of directors personally; on the other hand, when the listed companies are selecting financial personnel to serve as independent directors, they should choose as much assiduous financial personnel as possible. (2) compared with the more part-time financial expertise, a financial expertise with less part-time jobs is more conducive to the private sector. The major accounting errors of a city company are corrected. The more the number of part-time financial expertise is part-time, the more busy it is, the more busy it may be. There is no sufficient time and energy to perform the duties effectively. Therefore, it is difficult to ensure and improve the quality of financial information of the listed companies. Therefore, when the listed companies are selecting financial personnel as independent directors, they should try to recruit less part-time jobs. Financial personnel, to ensure that they have sufficient time and energy to perform their duties effectively. (3) the higher the salary level of the financial expertise, the more conducive to the correction of major accounting errors in private listed companies. Higher salary levels can improve the integrity of the financial expertise to perform their duties effectively. Therefore, the listed companies are engaged in the selection of financial personnel. As an independent director, it should pay its higher salary level to improve its enthusiasm for participating in corporate governance. (4) the financial expertise of the academic background of university scholars is not conducive to the correction of major accounting errors of private listed companies. This may be due to the financial expertise of the academic background of Colleges and universities. The heavy task in the field of teaching and scientific research leads to the lack of sufficient time and energy to perform the duties effectively. Therefore, the listed companies should reduce the number of College scholars engaged in financial accounting research as independent directors. (5) the geographical proximity of financial expertise is not significant to the correction of major accounting errors in private listed companies. Therefore, when the listed companies employ financial personnel as independent directors, they do not need to consider the geographical proximity factors. (6) compared with the older financial expertise, the young financial expertise is more conducive to the correction of major accounting errors in the private listed companies. The young financial expertise is physically, energetic, learning and adaptable. In terms of strength, and a longer career of independent directors, they tend to pay more attention to their own reputation and fulfill their responsibilities. Therefore, the listed companies should choose young financial personnel as independent directors.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275;F271

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