本文選題：CFO + 背景特征�。� 參考：《遼寧大學(xué)》2016年碩士論文

【摘要】：會計政策的選擇一直是財務(wù)會計研究的重點領(lǐng)域研。早期的實證會計大多從經(jīng)濟與盈余管理的因素探討公司會計政策選擇的動機,而根據(jù)高層梯隊理論及管理防御理論的觀點,高管的背景特征能夠影響到企業(yè)的戰(zhàn)略與績效,出于管理防御的需要對公司會計政策做出有利自身利益的選擇。資產(chǎn)減值政策作為企業(yè)一項重要的會計政策,同樣也可能因決策者個人特征而產(chǎn)生差異,由于CFO負責(zé)監(jiān)督公司的財務(wù)報告過程,直接接觸企業(yè)的財務(wù)信息,所以相對于其他高管他們能夠?qū)緯嫑Q策產(chǎn)生更加直接的影響,因此,本文在研究過程中主要關(guān)注CFO的個人背景特征對企業(yè)資產(chǎn)減值計提行為的影響。由于本文研究的是CFO的背景特征對資產(chǎn)減值計提行為的影響,選取2010年—2014年滬深兩市A股制造業(yè)的上市公司的相關(guān)數(shù)據(jù)作為初始樣本。建立回歸模型對CFO背景特征與資產(chǎn)減值計提之間的關(guān)系進行實證研究。實證結(jié)果表明：女性CFO的管理防御程度更高,比男性CFO計提了更低比例的資產(chǎn)減值準備；CFO年齡與資產(chǎn)減值計提比例負相關(guān),但是顯著性較弱,可能受會計穩(wěn)健性因素的影響；CFO的學(xué)歷越高、任期越長計提資產(chǎn)減值準備的比例越高。通過后續(xù)的穩(wěn)健性檢驗,證實了CFO的背景特征確實與企業(yè)會計政策的選擇存在一定的相關(guān)性。最后根據(jù)實證得出的研究結(jié)論,針對CFO的背景特征因素,提出一些合理的政策建議：積極關(guān)注CFO的背景特征對公司會計信息質(zhì)量的影響；完善股權(quán)激勵機制；謹慎考慮CFO進入董事會決策；加強CFO職業(yè)道德建設(shè)。
[Abstract]:The choice of accounting policy has been the key area of financial accounting research. The early empirical accounting mostly discusses the motivation of the choice of corporate accounting policy from the factors of economy and earnings management. According to the theory of high-level echelon and management defense, the background characteristics of executives can affect the strategy and performance of enterprises. For the sake of management defense, the company's accounting policy should be chosen in favor of its own interests. As an important accounting policy of an enterprise, asset impairment policy may also have differences due to the individual characteristics of the decision-maker. Because CFO is responsible for supervising the financial reporting process of the company, it has direct contact with the financial information of the enterprise. Therefore, compared with other executives, they can have a more direct impact on corporate accounting decisions. Therefore, this paper focuses on the impact of the personal background characteristics of CFO on corporate asset impairment. Because this paper studies the influence of the background characteristics of CFO on the behavior of asset impairment, we select the relevant data of Shanghai and Shenzhen A share manufacturing companies from 2010 to 2014 as the initial sample. A regression model was established to study the relationship between CFO background characteristics and asset impairment. The empirical results show that the management defense level of female CFO is higher than that of male CFO, and the age of CFO is negatively correlated with the proportion of asset impairment, but the significance is weaker than that of male. The higher the degree of CFO is, the higher the proportion of impairment preparation is. Through the subsequent conservatism test, it is proved that the background characteristics of CFO do have certain correlation with the choice of enterprise accounting policy. Finally, according to the empirical research conclusions, in view of the background characteristics of CFO, some reasonable policy suggestions are put forward: to actively pay attention to the impact of background characteristics of CFO on the quality of corporate accounting information, to improve the equity incentive mechanism; Carefully consider the decision of CFO into the board of directors; strengthen the construction of CFO professional ethics.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F406.7;F425;F272.92

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本文編號：1870893