【摘要】：隨著我國市場經(jīng)濟(jì)建設(shè)的不斷完善,上市公司賴以生存的資本市場正以積極向上的發(fā)展趨勢不斷前進(jìn)著。會計信息質(zhì)量是上市公司長期穩(wěn)定發(fā)展的基石,同時也是公司在資本市場競爭中立于不敗之地的關(guān)鍵因素。近年來學(xué)者多從公司治理、股權(quán)結(jié)構(gòu)以及高管持股比例等角度研究上市公司非效率投資產(chǎn)生的原因和治理途徑,較少有學(xué)者將會計信息質(zhì)量與上市公司的投資效率相結(jié)合研究。因此,分析會計信息質(zhì)量對投資效率的影響程度,優(yōu)化上市公司的投資行為,解決上市公司非效率投資問題具有重要的現(xiàn)實意義。 論文對會計信息質(zhì)量與投資效率的相關(guān)研究成果和文獻(xiàn)進(jìn)行了回顧和總結(jié),并對會計信息質(zhì)量、投資效率以及兩者之間的相互關(guān)系進(jìn)行闡述。在分析委托代理理論、信息不對稱理論、利益相關(guān)者理論、經(jīng)濟(jì)后果論和代理成本理論的基礎(chǔ)上,結(jié)合上市公司會計信息質(zhì)量影響投資效率現(xiàn)狀和存在的問題對成因進(jìn)行了分析。針對我國特殊的政治經(jīng)濟(jì)環(huán)境,從宏觀和微觀兩個角度提出了會計信息質(zhì)量影響投資效率的因素。論文以2010年--2012年338家上市公司財務(wù)報表相關(guān)數(shù)據(jù)為研究樣本,通過構(gòu)建會計信息質(zhì)量影響投資效率的實證模型,對會計信息質(zhì)量與投資效率的相關(guān)性進(jìn)行檢驗。結(jié)合理論研究成果和實證檢驗結(jié)果,提出明確政府在投資活動中的定位、不斷完善相關(guān)法律法規(guī)、加強(qiáng)審計機(jī)關(guān)審計監(jiān)督職能、提高管理人員決斷能力、調(diào)度公司自有資金高效使用、實施對投資項目持續(xù)監(jiān)督與反饋等若干切實可行的建議,意在完善公司治理,保證上市公司的會計信息質(zhì)量,提高上市公司的投資效率,促進(jìn)我國經(jīng)濟(jì)持續(xù)健康發(fā)展。
[Abstract]:With the continuous improvement of market economy construction, the capital market on which listed companies depend for survival is advancing with a positive development trend. The quality of accounting information is the cornerstone of the long-term stable development of listed companies, and also the key factor for the companies to remain invincible in the capital market competition. In recent years, many scholars have studied the causes and governance approaches of inefficient investment of listed companies from the perspectives of corporate governance, equity structure and the proportion of senior executives holding shares, and few scholars have combined the quality of accounting information with the investment efficiency of listed companies. Therefore, it is of great practical significance to analyze the influence of accounting information quality on investment efficiency, to optimize the investment behavior of listed companies and to solve the non-efficient investment problems of listed companies. This paper reviews and summarizes the related research results and literature on the quality of accounting information and investment efficiency, and expounds the quality of accounting information, investment efficiency and the relationship between them. Based on the analysis of principal-agent theory, information asymmetry theory, stakeholder theory, economic consequence theory and agency cost theory, Combined with the listed companies accounting information quality impact on investment efficiency and existing problems to analyze the causes. In view of the special political and economic environment of our country, this paper puts forward the factors that affect the investment efficiency from the macro and micro aspects of the quality of accounting information. Based on the relevant data of 338 listed companies from 2010 to 2012, this paper tests the correlation between accounting information quality and investment efficiency by constructing an empirical model of accounting information quality affecting investment efficiency. Based on the theoretical research results and empirical test results, this paper puts forward a clear positioning of the government in investment activities, constantly improving the relevant laws and regulations, strengthening audit supervision function of audit institutions, and improving the ability of management to make decisions. In order to improve corporate governance, ensure the quality of accounting information of listed companies and improve the investment efficiency of listed companies, dispatching companies use their own funds efficiently and carry out some practical suggestions such as continuous supervision and feedback of investment projects. To promote sustained and healthy economic development in China.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F275;F276.6

【共引文獻(xiàn)】

相關(guān)期刊論文 前2條

1 張瑤;郭雪萌;;內(nèi)控信息披露質(zhì)量、披露方式與權(quán)益資本成本——基于缺陷信息披露的實證證據(jù)[J];經(jīng)濟(jì)問題;2015年04期

2 尚繼公;;會計穩(wěn)健性的經(jīng)濟(jì)后果研究述評[J];商場現(xiàn)代化;2015年04期

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本文編號：2214137