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  本文關(guān)鍵詞：上市公司董事會特征與會計穩(wěn)健性相關(guān)關(guān)系研究　出處：《陜西科技大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 會計穩(wěn)健性 董事會特征 會計盈余 公司治理

【摘要】：隨著經(jīng)濟的飛速發(fā)展，會計政策的選擇也越來越多樣性，這極大地挑戰(zhàn)了會計穩(wěn)健性。而會計穩(wěn)健性對于公司發(fā)展和投資者保護(hù)都有著十分重要的作用。因此，在后金融危機時代，我們就更應(yīng)該應(yīng)用現(xiàn)代的理念深入研究會計穩(wěn)健性產(chǎn)生的機制，期望能夠重新認(rèn)識會計穩(wěn)健性在公允價值計量中的作用，并且充分利用會計穩(wěn)健性。董事會是企業(yè)或者組織進(jìn)行有效監(jiān)督和控制決策的最優(yōu)機構(gòu)，并且處于一個組織監(jiān)督和控制系統(tǒng)的頂端，其中董事會制度是上市公司治理中內(nèi)部監(jiān)督機制的一個十分重要的組成部分，而穩(wěn)健性是企業(yè)會計系統(tǒng)的重要特征，其能夠幫助董事會減少因為代理問題而帶來的損失，并且提高企業(yè)價值。由于國際會計準(zhǔn)則一直以公允價值計量作為重要的計量屬性，所以穩(wěn)健性研究一向是國外會計信息質(zhì)量研究的重點，而在國內(nèi)對穩(wěn)健性的研究，由于近幾年經(jīng)濟波動比較大，才開始慢慢受到學(xué)者的重視，并且國內(nèi)學(xué)者對于公司穩(wěn)健性影響的動因因素說法不一。因此，研究董事會特征與會計穩(wěn)健性的關(guān)系是一件很有意義的事情。 本文在探討了董事會特征與會計穩(wěn)健性的相關(guān)理論的基礎(chǔ)上，又對兩者的相互影響情況進(jìn)行了進(jìn)一步的分析，然后提出了相關(guān)假設(shè)。本文以2010-2012年我國A股上市公司為樣本，以Basu模型為基礎(chǔ)，結(jié)合我國的實際情況，對模型進(jìn)行了修改，建立了更加適合的回歸模型。在實證分析中，首先利用描述性統(tǒng)計對董事會特征變量進(jìn)行分析，然后在相關(guān)性檢驗的基礎(chǔ)上將上市公司董事會特征的六個變量與會計穩(wěn)健性分別進(jìn)行回歸，最后根據(jù)回歸分析結(jié)果提出相關(guān)的政策建議，以期通過完善董事會制度來改善董事會的治理效率，降低代理成本，進(jìn)而提高我國上市公司會計穩(wěn)健性。 本文利用最新數(shù)據(jù)的研究結(jié)果顯示，首先，，目前在我國會計穩(wěn)健性是存在的。其次，本文通過實證分析，得出了以下結(jié)論：董事會規(guī)模、獨立董事比例、董事會議次數(shù)、審計委員會的設(shè)立和會計穩(wěn)健性呈現(xiàn)顯著的正相關(guān)關(guān)系，而董事會持股比例和會計穩(wěn)健性沒有顯著相關(guān)關(guān)系，另外董事長與總經(jīng)理兼任反而有助于會計穩(wěn)健性的提高。結(jié)論表明，我國上市公司董事會的相關(guān)職能的發(fā)揮還不是很充分，需要進(jìn)一步完善。本文研究的目的在于探究董事會特征與會計穩(wěn)健性之間的關(guān)系，以期為我國上市公司治理做出一定的貢獻(xiàn)。通過對公司治理改革中的董事會特征對會計穩(wěn)健性的影響進(jìn)行實證研究，本文期望通過改善董事會的治理效率，來發(fā)揮對公司管理層有效監(jiān)控的作用，提高會計盈余質(zhì)量，同時為有關(guān)監(jiān)管部門和政策制定者提供實證證據(jù)，以促進(jìn)我國資本市場的健康穩(wěn)定發(fā)展。
[Abstract]:With the rapid development of economy, the choice of accounting policy is more and more diversity, which greatly challenge the accounting conservatism. The Accounting Conservatism for the company's development and investor protection plays a very important role. Therefore, after the financial crisis, we should be more mechanism should be in-depth study of accounting conservatism in modern philosophy the expected to re recognize the fair value measurement of accounting conservatism in the role, and make full use of accounting conservatism. The board of directors is the optimal mechanism of enterprises or organizations for effective supervision and control, and at the top of an organization to supervise and control system, the system of board of directors is a very important part of the internal supervision the governance mechanism of listed companies, and the robustness is an important feature of the enterprise accounting system, which can help the board to reduce because of agency problems and Losses, and improve enterprise value. Because of the international accounting standards have been measured at fair value as an important measurement, so the robustness of the quality of accounting information has always been a focus of research at home and abroad, on the stability of research in recent years due to economic fluctuation is relatively large, began slowly to attention, and say motivation factors of domestic scholars for the robustness of a company. Therefore, research on the relationship between board characteristics and accounting conservatism is a matter of great significance.
This paper discusses the basic theory of the board characteristics and accounting conservatism on the interaction effects were further analyzed, and then put forward the relevant hypothesis. This paper based on the 2010-2012 A of China A-share listed companies as samples, based on the model of Basu, connecting with the reality of our country, to the model was modified to establish a regression model more suitable. In the empirical analysis, using descriptive statistics on the characteristics of the board of directors variables, six variables and accounting conservatism and the board of directors of listed company based on correlation test will feature respectively according to the results of regression analysis regression, finally puts forward relevant policy suggestions, in order to perfect the system of board of directors to improve the board governance efficiency and reduce agency costs, and improve the accounting conservatism of Listed Companies in China.
In this paper, using the latest research data shows that, first of all, at present in our country the accounting conservatism exists. Secondly, through empirical analysis, draws the following conclusions: board size, proportion of independent directors, board meetings, the establishment of the audit committee and the accounting conservatism showed a significant positive correlation, and the board of directors shareholding no significant correlation between the ratio and accounting conservatism, the chairman and general manager concurrently will help to improve the accounting conservatism. The conclusion shows that the relevant functions of the board of listed companies of the play is not very good, need to be further improved. The purpose of this study is to explore the relationship between board characteristics and accounting conservatism, to make a certain contribution for the governance of China's listed companies. Through empirical characteristics on the influence of accounting conservatism in the corporate governance of board of directors The paper hopes to improve the efficiency of board governance, improve the quality of accounting earnings, and provide empirical evidence for regulatory authorities and policymakers to promote the healthy and stable development of China's capital market.

【學(xué)位授予單位】：陜西科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.51;F271;F275

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本文編號：1384249