本文選題：深市A股主板制造業(yè)上市公司　切入點：會計信息披露質量　出處：《太原理工大學》2017年碩士論文　論文類型：學位論文

【摘要】：無論是在學術領域還是在企業(yè)的實踐中,對會計信息披露質量研究的熱度從未消減過,而在研究的過程中也得出了一些有益的結論并為會計信息披露質量的提升提供了一些路徑。如相關研究成果表明,公司治理是影響會計信息披露質量的重要因素,故在企業(yè)的管理實踐中都開始重視對公司治理機制的研究和設計。正如我國監(jiān)管部門在上市公司中不遺余力地推行內(nèi)部控制體系一樣,也是相關學者和企業(yè)管理者在相關的學術研究和管理實踐中發(fā)現(xiàn)了有效的內(nèi)部控制也可以提升會計信息披露質量。良好的公司治理實現(xiàn)了股東大會、董事會和監(jiān)事會等機構的制約平衡,而內(nèi)部控制在實現(xiàn)這一平衡中又發(fā)揮著重要的作用,由此可知,內(nèi)部控制與公司治理既相互聯(lián)系又相互區(qū)別,有必要將兩者納入到同一邏輯框架中以驗證內(nèi)部控制、公司治理及其嵌合效應與會計信息披露質量之間是否存在著相關關系,以便能為我國上市公司通過改進內(nèi)部控制有效性以及優(yōu)化公司治理等途徑提升會計信息披露質量提供一些新的視角和思路。本文以委托代理理論及信息不對稱理論等相關理論為基礎,以內(nèi)部控制和公司治理以及二者的嵌合效應對會計信息披露質量的影響為研究視角對國內(nèi)外的文獻進行了梳理和總結。之后,本文分別了介紹內(nèi)部控制、公司治理以及會計信息披露質量的內(nèi)涵與評價尺度,并在此基礎上基于嵌合觀視角提出內(nèi)部控制與公司治理的嵌合效應同樣會影響會計信息披露質量的假設。為了驗證本文所提出的假設,作者參照李育紅等人的做法構建了內(nèi)部控制指數(shù),采用主成分分析法得到了公司治理水平的替代變量,進一步通過數(shù)學處理構建了內(nèi)控控制指數(shù)與公司治理指數(shù)的交叉項;以深交所信息披露機構披露的評級結果作為衡量會計信息披露質量的標準。基于以上評價指標,構建了三個實證檢驗模型。在實證分析中,本文以2012-2014年我國深市A股主板制造業(yè)上市公司的相關數(shù)據(jù)為研究樣本進行了相關的描述性統(tǒng)計分析。對模型中涉及到的自變量進行了Person相關性分析,以確認是否可以做回歸分析,通過檢驗后即對三個模型分別進行了有序邏輯回歸�；貧w結果表明:有效的內(nèi)部控制和完善的公司治理都對會計信息披露質量有顯著的提升作用,兩者的嵌合效應在提升會計信息披露質量方面同樣發(fā)揮著積極作用,且當引入內(nèi)部控制與公司治理的嵌合效應時,進一步加強了回歸模型的解釋力度,這表明在會計信息披露質量的研究框架中,內(nèi)部控制及公司治理的嵌合效應應該占有一席之地。本文基于內(nèi)部控制與公司治理的嵌合視角對實證結論進行歸納分析提出,為改善我國上市公司的會計信息披露質量,企業(yè)需要在內(nèi)部控制視角重塑內(nèi)控生態(tài)、建立內(nèi)部控制監(jiān)控平臺。在公司治理視角應合理對待國有股份并積極引進獨立董事。與此同時,企業(yè)還需考慮內(nèi)部控制和公司治理內(nèi)在機制的嵌合性。最后,作者基于本文的結論和局限性對以后的研究領域進行了展望。
[Abstract]:Whether in the academic field or in the practice of enterprises, the quality of accounting information disclosure of the heat never cut off, and in the course of study also draws some useful conclusions and provide some way for the quality of accounting information disclosure. As the relevant research results show that corporate governance is an important factor affecting the accounting information the quality of disclosure, so in practice have begun to attach importance to the research and design of the corporate governance mechanism. As China's regulators in the listed companies in the implementation of the internal control system of spare no effort, but also the relevant scholars and enterprise managers in academic research and management practice have been found in the effective internal control can also be improve the quality of accounting information disclosure. The shareholders of good corporate governance, the board of directors and board of supervisors of checks and balances, and internal control in real This is a balance and play an important role, therefore, the internal control and corporate governance not only differs from each other, it is necessary to bring the two into the same logical framework to verify the internal control, corporate governance and fitting effect and the quality of accounting information disclosure of the existence of the relationship, in order to provide some new perspectives and ideas to improve the effectiveness of internal control and corporate governance optimization approach to enhance the quality of accounting information disclosure for listed companies in China. Based on the principal-agent theory and asymmetric information theory, the chimeric effect of internal control and corporate governance as well as the two of accounting information and summarizes the the perspective of the domestic and foreign literature disclosure quality. Then, this paper introduces the internal control, corporate governance and accounting information disclosure quality The connotation and evaluation scale, and on this basis put forward from the perspective of chimeric chimeric effect of internal control and corporate governance will also affect the quality of accounting information disclosure based on the hypothesis. In order to verify this hypothesis, according to Lee et al approach constructs the gastroesophageal internal control index, using principal component analysis method to get a replacement the variables of the corporate governance level, further through the mathematical treatment of the cross term constructs the internal control index and the corporate governance index; disclosure by the Shenzhen stock exchange information disclosure mechanism of the rating results as a measure of accounting information disclosure quality standard. Based on the above evaluation index, establishes three empirical models. In the empirical analysis, this paper related data in 2012-2014 years of China's Shenzhen A shares motherboard manufacturing listed companies were analyzed and relevant descriptive statistics for the study sample. The model involves The independent variables were analyzed by Person correlation analysis, regression analysis to confirm whether you can do, after inspection of the three models were ordered logistic regression. The regression results show that: the effective internal control and improve the quality of corporate governance will significantly enhance the role of accounting information disclosure, fitting effect of both also play a positive role in improving the quality of accounting information disclosure, and when the chimeric effect is introduced into the internal control and corporate governance, to further strengthen the explanatory power of the regression model, which indicates that the accounting information disclosure framework of quality, the effect of chimeric internal control and corporate governance should occupy a space for one person. This article summarizes the analysis of the empirical conclusion the chimeric from the perspective of internal control and corporate governance based on Listed Companies in China to improve the quality of accounting information disclosure, enterprises need to The internal control from the perspective of internal control to establish internal control ecological reconstruction, monitoring platform. In the view of corporate governance should be reasonable to treat the state-owned shares and actively introduce independent directors. At the same time, chimeric companies need to consider the internal control and corporate governance mechanism. Finally, the author of this paper the conclusion and limitations of the research field of the future based on forecasted.

【學位授予單位】：太原理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F271;F275

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