本文關(guān)鍵詞：高校背景獨(dú)立董事對會計(jì)信息質(zhì)量的影響研究　出處：《浙江財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：1940年美國頒布《投資公司法》,以立法的形式將獨(dú)立董事引入公司治理;直到20世紀(jì)70年代美國發(fā)生“水門事件”,才促使美國證監(jiān)會要求所有上市公司設(shè)立由獨(dú)立董事組成的審計(jì)委員會。1993年青島啤酒因在港交所上市而設(shè)立獨(dú)立董事,成為我國境內(nèi)首家設(shè)立獨(dú)立董事的公司;2001年初,我國出臺《關(guān)于在上市公司建立獨(dú)立董事制度的指導(dǎo)意見(征求意見稿)》,標(biāo)志著獨(dú)立董事制度有了新的發(fā)展和完善。近年來,對黨政人士兼職的監(jiān)管越來越嚴(yán)格,從2013年中組部下發(fā)文件導(dǎo)致政治背景獨(dú)立董事任職受到限制,致使政治背景獨(dú)立董事離職潮,并導(dǎo)致高校背景的獨(dú)立董事比例進(jìn)一步增加,到2015年11月初,教育部辦公廳發(fā)布《關(guān)于開展黨政領(lǐng)導(dǎo)干部在企業(yè)兼職情況專項(xiàng)檢查的通知》(下文簡稱“通知”),對副處級以上的高校獨(dú)董進(jìn)行了限制,導(dǎo)致獨(dú)立董事的結(jié)構(gòu)再次發(fā)生變化,進(jìn)而影響到公司治理。而今年教育部再次發(fā)文,對高校獨(dú)立董事任職條件有所放寬,由統(tǒng)一性限制規(guī)定轉(zhuǎn)為由各個單位自行決定。高校獨(dú)立董事這一特定群體所受到的特殊關(guān)注,決定了對其特征、制度優(yōu)化及其效果研究的必要性,此為本文目標(biāo)之所在。本文首先以委托代理理論解釋了獨(dú)立董事存在的必要性,結(jié)合利益相關(guān)者理論和不完全契約理論,分析了獨(dú)立董事制度解決公司治理內(nèi)部人控制以及大股東侵占小股東利益的根源問題。接著從我國政策發(fā)展的歷程中提出確保獨(dú)立董事發(fā)揮作用的獨(dú)立性和專業(yè)性等兩個主要特征,以及高校獨(dú)立董事相對于其他背景獨(dú)董還有著學(xué)歷高、聲譽(yù)佳的特征,進(jìn)而發(fā)揮對會計(jì)信息質(zhì)量的作用。本文將以高校獨(dú)董的獨(dú)立性和專業(yè)性作為主要變量,結(jié)合學(xué)歷和聲譽(yù)特征,進(jìn)一步開展實(shí)證研究。本文依據(jù)主要假設(shè),選取我國2012年-2014年深交所高校獨(dú)董所在上市公司為樣本,并將深交所信息披露評級作為衡量會計(jì)信息質(zhì)量的標(biāo)準(zhǔn),首先對有無高校背景獨(dú)立董事對上市公司會計(jì)信息質(zhì)量進(jìn)行研究,接著從獨(dú)立董事最顯著的獨(dú)立性和專業(yè)性特征出發(fā),將高校獨(dú)董的財(cái)務(wù)背景、法律背景、與上市公司的關(guān)聯(lián)關(guān)系和職務(wù)高低作為研究對象,采用多元回歸方法作出分析,最后利用衡量會計(jì)信息質(zhì)量最廣泛的Jones模型替代深交所信用評級進(jìn)行穩(wěn)健性檢驗(yàn),從而得出最有利于上市公司會計(jì)信息質(zhì)量的高校獨(dú)立董事的特征。這不僅為上市公司對獨(dú)立董事的任職人選提供參考建議,同樣也為獨(dú)立董事制度的進(jìn)一步完善提供了建議。本文的研究結(jié)論為:(1)具有高校背景的獨(dú)立董事更能有效地提高上市公司會計(jì)信息質(zhì)量;(2)具有會計(jì)、法律等相關(guān)專業(yè)背景的高校獨(dú)立董事,對于上市公司提高信息質(zhì)量具有正面的促進(jìn)作用;(3)副處級以上高校獨(dú)立董事對于上市公司信息質(zhì)量并無負(fù)面影響,這也從一個側(cè)面說明放松對副處級以上高校獨(dú)董的限制要求的合理性;(4)與上市公司存在一定關(guān)聯(lián)關(guān)系(如與高管之間的校友關(guān)系),可能導(dǎo)致其在任職過程中獨(dú)立性受損,從而降低上市公司會計(jì)信息質(zhì)量。針對此,論文提出了相應(yīng)的政策與實(shí)務(wù)建議。具體包括:(1)為保證企業(yè)的會計(jì)信息質(zhì)量,企業(yè)可以更多地選擇高校背景的獨(dú)立董事,且選擇具有專業(yè)性的高校獨(dú)立董事更優(yōu);(2)在獨(dú)立董事的選擇上保證獨(dú)立董事的獨(dú)立性,盡可能避免一些特殊社會關(guān)系對獨(dú)立性的影響;(3)從政策角度出發(fā),相關(guān)部門可以提高獨(dú)立董事的監(jiān)督和戰(zhàn)略職能作用。本文的主要創(chuàng)新在于:(1)本文對獨(dú)立董事制度變遷進(jìn)行梳理,總結(jié)高校獨(dú)立董事特征,并就上市公司會計(jì)信息質(zhì)量的形成機(jī)理進(jìn)行分析,研究內(nèi)容有一定的創(chuàng)新性;(2)本文以其立獨(dú)性和專業(yè)性為切入點(diǎn),考察不同高校獨(dú)立董事對上市公司會計(jì)信息質(zhì)量的影響,并肯定了相關(guān)政策的要求,而目前很少有專門對高校背景獨(dú)立董事進(jìn)行細(xì)致研究的文章,故研究角度有一定的創(chuàng)新。
[Abstract]:In 1940 the United States enacted "investment company law", in the form of legislation will be the introduction of independent directors of corporate governance; until 1970s the United States "Watergate", that prompted the United States Commission requires all listed companies to establish an audit committee composed of independent directors.1993 Tsingtao Brewery listed on the Hong Kong stock exchange established by independent directors, has become the first mainland China the establishment of independent directors of the company; at the beginning of 2001, China promulgated the "guiding opinions on establishing the independent director system in the listed companies (Draft)", marks the independent director system has a new development and improvement. In recent years, more strict supervision of the party and the government are part-time and from the Central Organization Department issued a document in 2013 leading political background of independent directors is restricted, the political background of independent directors resignation tide, and results in the background of the independent directors proportion further increased to 2015. In early November, the general office of the Ministry of Education issued "on the party and government leading cadres to carry out special inspection in the case of a part-time business notification on the (hereinafter referred to as the" notice "), the independent director deputy division level and above to the limit, causes the structure of independent directors to change again and then affect the corporate governance. And this year, the Ministry of Education issued a document again the independent director qualifications, relaxed by the unity of the provisions limit by each unit to decide. Special attention by this particular group of colleges and universities of independent directors, determine the characteristics, necessity of system optimization and effect research, this is the goal of this paper based on the principal-agent theory. Explain the necessity of independent directors exist, combined with stakeholder theory and incomplete contract theory, analysis of the independent director system to solve the corporate governance internal control and large shareholder The root of the interests of small shareholders. Then proposed that the independent directors play a role in the independence and professionalism of the two main characters from the course of China's development policy, and the independent director and independent director of background relative to other high degree, good reputation of the characteristics, and then play on the quality of accounting information. This paper will the independence and professionalism of independent director of the University as the main variables, combined with the degree and reputation characteristics, further empirical research. Based on the main assumptions, selection of China's 2012 -2014 Shenzhen University City, where the independent director on the company as a sample, and the Shenzhen stock exchange information disclosure rating as a measure of the standard of accounting information quality, first of all to have no college background of independent directors on the quality of accounting information of listed companies, and then from the independent directors of the most significant independent and professional characteristics of the University The independent director of financial background, legal background, the listed company and the relationship and position as the research object, using multiple regression method to analyze, finally using Jones model to measure the quality of accounting information the most widely used alternative Shenzhen Credit Rating tests are robust, so that the characteristics of independent directors to the quality of accounting information of listed companies. This not only for companies listed on the independent directors of the candidate to provide suggestions, also provides suggestions for further improving the system of independent directors. The conclusion of this paper is: (1) independent directors with college background can more effectively improve the quality of accounting information of listed companies; (2) accounting, independent directors of colleges and universities the background of law and other related professional, for listed companies to improve the quality of information has a positive role in promoting; (3) the Deputy level of independent directors on high school On the information quality of listed companies has no negative effect, this also from a side that reasonable relaxation of the Deputy level of university independent director restrictions; (4) there is a certain relationship with the listed company (such as executives and Alumni Relations), may cause damage in the process of post independence, thereby reducing the accounting information the quality of listed companies. For this, the paper puts forward policy and practical suggestions. Including: (1) to ensure the quality of accounting information of enterprises, enterprises can choose more independent directors in the background, and the selection of independent directors with professional universities better; (2) to ensure the independence of independent directors in the independent director's choice, as far as possible to avoid the influence of some special social relations of independence; (3) starting from the policy point of view, the relevant departments can improve the supervision of independent directors and the main strategic functions. To innovation is: (1) this paper sorts out the independent director system changes, summarize the characteristics of independent directors, the formation mechanism and the quality of accounting information of listed companies is analyzed, the research contents have certain innovation; (2) based on the independent and professional as the starting point, the influence of independent directors different universities on the quality of accounting information of listed companies, and affirmed the relevant policy requirements, and at present very few special detailed research on the University background of independent directors of the article, the research angle has certain innovation.

【學(xué)位授予單位】：浙江財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F271;F832.51;F275

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