本文選題：財(cái)務(wù)專長(zhǎng)獨(dú)董 + 重大會(huì)計(jì)差錯(cuò)更正��； 參考：《吉林大學(xué)》2017年碩士論文

【摘要】：針對(duì)中國(guó)上市公司尤其是民營(yíng)上市公司高度集中的股權(quán)結(jié)構(gòu)和存在內(nèi)部人控制的特殊制度背景,2001年中國(guó)證監(jiān)會(huì)頒布獨(dú)立董事指導(dǎo)意見,特別強(qiáng)調(diào)上市公司獨(dú)立董事至少應(yīng)有一名財(cái)務(wù)人員,以此希望通過(guò)財(cái)務(wù)人員的專業(yè)知識(shí)保證和提高上市公司的財(cái)務(wù)信息質(zhì)量。盡管存在大量關(guān)于獨(dú)立董事在公司治理中有效性的研究文獻(xiàn),但是關(guān)于財(cái)務(wù)專長(zhǎng)獨(dú)董尤其是財(cái)務(wù)專長(zhǎng)獨(dú)董與重大會(huì)計(jì)差錯(cuò)更正之間關(guān)系的研究文獻(xiàn)較少。那么,財(cái)務(wù)專長(zhǎng)獨(dú)董在公司治理中能否有效發(fā)揮作用,提高財(cái)務(wù)信息質(zhì)量,維護(hù)利益相關(guān)者的利益?本文采用理論與實(shí)證分析相結(jié)合的研究方法,以2007-2015年中國(guó)民營(yíng)上市公司是否存在重大會(huì)計(jì)差錯(cuò)更正為研究對(duì)象。運(yùn)用二元logistic回歸分析方法,研究財(cái)務(wù)專長(zhǎng)獨(dú)董與民營(yíng)上市公司重大會(huì)計(jì)差錯(cuò)更正之間的關(guān)系,并得出相應(yīng)結(jié)論。以下為本文研究結(jié)論和發(fā)揮財(cái)務(wù)專長(zhǎng)獨(dú)董在公司治理中有效性的政策建議。(1)財(cái)務(wù)專長(zhǎng)獨(dú)董親自參加董事會(huì)會(huì)議次數(shù)越多,越有助于民營(yíng)上市公司重大會(huì)計(jì)差錯(cuò)更正。因此,一方面,監(jiān)管部門應(yīng)采取措施規(guī)范財(cái)務(wù)專長(zhǎng)獨(dú)董親自參加董事會(huì)會(huì)議次數(shù);另一方面,上市公司在選聘財(cái)務(wù)人員擔(dān)任獨(dú)立董事時(shí),應(yīng)盡可能選聘勤勉程度高的財(cái)務(wù)人員。(2)與兼職數(shù)量多的財(cái)務(wù)專長(zhǎng)獨(dú)董相比,兼職數(shù)量少的財(cái)務(wù)專長(zhǎng)獨(dú)董更有助于民營(yíng)上市公司重大會(huì)計(jì)差錯(cuò)更正。財(cái)務(wù)專長(zhǎng)獨(dú)董兼職數(shù)量越多,其繁忙程度可能越高,沒(méi)有足夠的時(shí)間和精力有效履行職責(zé),從而難以保證和提高上市公司財(cái)務(wù)信息質(zhì)量。因此,上市公司在選聘財(cái)務(wù)人員擔(dān)任獨(dú)立董事時(shí),應(yīng)盡量選聘兼職數(shù)量少的財(cái)務(wù)人員,以保證其有足夠的時(shí)間和精力有效履行職責(zé)。(3)財(cái)務(wù)專長(zhǎng)獨(dú)董的薪酬水平越高,越有助于民營(yíng)上市公司重大會(huì)計(jì)差錯(cuò)更正。較高的薪酬水平能夠提高財(cái)務(wù)專長(zhǎng)獨(dú)董有效履行職責(zé)的積極性。因此,上市公司在選聘財(cái)務(wù)人員擔(dān)任獨(dú)立董事時(shí),應(yīng)支付其較高的薪酬水平,以提高其參與公司治理的積極性。(4)高校學(xué)者背景的財(cái)務(wù)專長(zhǎng)獨(dú)董不利于民營(yíng)上市公司重大會(huì)計(jì)差錯(cuò)更正。這可能是由于高校學(xué)者背景的財(cái)務(wù)專長(zhǎng)獨(dú)董偏重于理論研究而缺乏實(shí)務(wù)經(jīng)驗(yàn),加上自身在教學(xué)和科學(xué)研究方面繁重的任務(wù),導(dǎo)致其沒(méi)有足夠的時(shí)間和精力有效履行職責(zé)。因此,上市公司應(yīng)減少選聘從事財(cái)務(wù)會(huì)計(jì)研究的高校學(xué)者擔(dān)任獨(dú)立董事。(5)財(cái)務(wù)專長(zhǎng)獨(dú)董的地理臨近性因素對(duì)民營(yíng)上市公司重大會(huì)計(jì)差錯(cuò)更正沒(méi)有顯著影響。因此,上市公司在聘請(qǐng)財(cái)務(wù)人員擔(dān)任獨(dú)立董事時(shí),不需要考慮地理臨近性因素。(6)與年長(zhǎng)的財(cái)務(wù)專長(zhǎng)獨(dú)董相比,年輕的財(cái)務(wù)專長(zhǎng)獨(dú)董更有助于民營(yíng)上市公司重大會(huì)計(jì)差錯(cuò)更正。年輕的財(cái)務(wù)專長(zhǎng)獨(dú)董在體力、精力、學(xué)習(xí)能力和適應(yīng)能力方面更具有優(yōu)勢(shì),并且還有較長(zhǎng)的獨(dú)立董事職業(yè)生涯要走,往往會(huì)更加注重自身聲譽(yù),切實(shí)履行好自身職責(zé)。因此,上市公司應(yīng)盡量選聘年輕的財(cái)務(wù)人員擔(dān)任獨(dú)立董事。
[Abstract]:In view of the highly centralized ownership structure of Chinese listed companies, especially the private listed companies, and the special institutional background of insider control, the CSRC promulgated the independent director guidance in 2001, especially emphasizing that the independent directors of listed companies should have at least one financial officer, so that the professional knowledge of the financial personnel should be guaranteed and To improve the quality of financial information of listed companies, although there are a large number of research documents about the effectiveness of independent directors in corporate governance, there are few studies on the relationship between financial expertise, especially financial expertise and major accounting error correction. To improve the quality of financial information and safeguard the interests of stakeholders, this paper uses a combination of theoretical and empirical analysis to study whether there is a major accounting error correction in 2007-2015 years of private listed companies in China as the research object. The two yuan logistic regression analysis method is used to study the importance of financial expertise and private listed companies. The following is the conclusion of the major accounting errors and the corresponding conclusions. The following is the conclusion of this paper and the policy recommendations for the effectiveness of the financial expertise in corporate governance. (1) the more the number of meetings of the financial expertise to participate in the board meeting, the more helpful the correction of major accounting errors in the private listed companies. Therefore, on the one hand, the regulatory department The door should take measures to regulate the number of financial expertise to participate in the meeting of the board of directors personally; on the other hand, when the listed companies are selecting financial personnel to serve as independent directors, they should choose as much assiduous financial personnel as possible. (2) compared with the more part-time financial expertise, a financial expertise with less part-time jobs is more conducive to the private sector. The major accounting errors of a city company are corrected. The more the number of part-time financial expertise is part-time, the more busy it is, the more busy it may be. There is no sufficient time and energy to perform the duties effectively. Therefore, it is difficult to ensure and improve the quality of financial information of the listed companies. Therefore, when the listed companies are selecting financial personnel as independent directors, they should try to recruit less part-time jobs. Financial personnel, to ensure that they have sufficient time and energy to perform their duties effectively. (3) the higher the salary level of the financial expertise, the more conducive to the correction of major accounting errors in private listed companies. Higher salary levels can improve the integrity of the financial expertise to perform their duties effectively. Therefore, the listed companies are engaged in the selection of financial personnel. As an independent director, it should pay its higher salary level to improve its enthusiasm for participating in corporate governance. (4) the financial expertise of the academic background of university scholars is not conducive to the correction of major accounting errors of private listed companies. This may be due to the financial expertise of the academic background of Colleges and universities. The heavy task in the field of teaching and scientific research leads to the lack of sufficient time and energy to perform the duties effectively. Therefore, the listed companies should reduce the number of College scholars engaged in financial accounting research as independent directors. (5) the geographical proximity of financial expertise is not significant to the correction of major accounting errors in private listed companies. Therefore, when the listed companies employ financial personnel as independent directors, they do not need to consider the geographical proximity factors. (6) compared with the older financial expertise, the young financial expertise is more conducive to the correction of major accounting errors in the private listed companies. The young financial expertise is physically, energetic, learning and adaptable. In terms of strength, and a longer career of independent directors, they tend to pay more attention to their own reputation and fulfill their responsibilities. Therefore, the listed companies should choose young financial personnel as independent directors.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F271

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