【摘要】：出于決策的需要,上市公司的財(cái)務(wù)信息本應(yīng)成為利益相關(guān)者重點(diǎn)關(guān)注和使用的信息。因?yàn)橥ǔＲ饬x上來(lái)講,利益相關(guān)者在進(jìn)行與相關(guān)公司有關(guān)的眾多決策時(shí),該公司的財(cái)務(wù)信息是其做出決策最重要的依據(jù)之一。然而現(xiàn)實(shí)中,我國(guó)上市公司的利益相關(guān)者在決策時(shí)對(duì)財(cái)務(wù)信息的關(guān)注和使用程度卻低于應(yīng)有的預(yù)期。這表明財(cái)務(wù)信息的使用價(jià)值出現(xiàn)了問(wèn)題。鑒于上述考慮,本文提出一種新的研究思路,即由影響財(cái)務(wù)信息使用價(jià)值的因素入手來(lái)研究其對(duì)財(cái)務(wù)信息使用價(jià)值影響的機(jī)理,并從中發(fā)現(xiàn)導(dǎo)致我國(guó)上市公司財(cái)務(wù)信息使用價(jià)值低于預(yù)期的原因,進(jìn)而提出有針對(duì)性的建議和對(duì)策,以期對(duì)改善我國(guó)上市公司財(cái)務(wù)信息使用價(jià)值的現(xiàn)狀起到借鑒作用。當(dāng)前國(guó)內(nèi)外對(duì)財(cái)務(wù)信息使用價(jià)值研究主要集中在財(cái)務(wù)信息質(zhì)量和影響財(cái)務(wù)信息質(zhì)量因素兩方面,對(duì)編制形成后的最終結(jié)果進(jìn)行研究,而忽略了對(duì)財(cái)務(wù)信息產(chǎn)生過(guò)程的研究。因此本文以企業(yè)發(fā)生的交易或事項(xiàng)經(jīng)過(guò)確認(rèn)、計(jì)量、報(bào)告后形成財(cái)務(wù)信息的過(guò)程為基礎(chǔ),分析在此過(guò)程中信息進(jìn)行編碼、譯碼時(shí),影響財(cái)務(wù)信息使用價(jià)值的三個(gè)因素,分別為利益相關(guān)者需求、財(cái)務(wù)人員職業(yè)素養(yǎng)以及監(jiān)督體系。首先,本文提出了影響財(cái)務(wù)信息使用價(jià)值的因素并對(duì)其進(jìn)行分析,構(gòu)建了利益相關(guān)者需求、財(cái)務(wù)人員職業(yè)素養(yǎng)、監(jiān)督體系與財(cái)務(wù)信息使用價(jià)值之間的理論體系。利用理論演繹與規(guī)范研究等方法對(duì)影響財(cái)務(wù)信息使用價(jià)值三因素進(jìn)行定性分析,對(duì)三因素為何影響財(cái)務(wù)信息使用價(jià)值、怎樣影響財(cái)務(wù)信息使用價(jià)值以及對(duì)財(cái)務(wù)信息使用價(jià)值產(chǎn)生何種影響三方面進(jìn)行了具體闡述。然后在定性分析的基礎(chǔ)上,本文通過(guò)紫鑫藥業(yè)案例進(jìn)一步論證了利益相關(guān)者需求對(duì)財(cái)務(wù)信息使用價(jià)值的影響;在深市主板231家制造企業(yè)樣本數(shù)據(jù)基礎(chǔ)上,利用Logistic回歸模型,用實(shí)證驗(yàn)證了財(cái)務(wù)人員職業(yè)素養(yǎng)和監(jiān)督體系對(duì)財(cái)務(wù)信息使用價(jià)值的影響。最后在定性分析和定量分析基礎(chǔ)上得出了以下結(jié)論:(1)在企業(yè)會(huì)計(jì)準(zhǔn)則保障下,理論上利益相關(guān)者對(duì)財(cái)務(wù)信息的需求能達(dá)到相對(duì)、局部的帕累托最優(yōu)狀態(tài);(2)利益相關(guān)者需求帕累托相對(duì)最優(yōu)被打破,使得利益相關(guān)者需求影響財(cái)務(wù)信息使用價(jià)值;(3)利用Logistic回歸模型驗(yàn)證了反映財(cái)務(wù)人員職業(yè)素養(yǎng)自變量與反映財(cái)務(wù)信息使用價(jià)值因變量相關(guān),得出財(cái)務(wù)人員職業(yè)素養(yǎng)與財(cái)務(wù)信息使用價(jià)值正相關(guān);(4)利用Logistic回歸模型驗(yàn)證了反映監(jiān)督體系自變量與反映財(cái)務(wù)信息使用價(jià)值因變量相關(guān),得出監(jiān)督體系與財(cái)務(wù)信息使用價(jià)值正相關(guān)。
[Abstract]:Due to the need of decision-making, the financial information of listed companies should be concerned and used by stakeholders. Generally speaking, the financial information of the company is one of the most important basis for the stakeholders to make many decisions related to the company concerned. However, in reality, the stakeholders of listed companies in our country pay less attention to financial information and use it than they should expect. This indicates that there is a problem with the use value of financial information. In view of the above considerations, this paper puts forward a new research idea, that is, starting with the factors that affect the use value of financial information, the mechanism of its influence on the use value of financial information is studied. It also finds out the reasons why the use value of financial information of listed companies in our country is lower than expected, and then puts forward some targeted suggestions and countermeasures in order to improve the current situation of the use value of financial information of listed companies in China. At present, the research on the use value of financial information at home and abroad is mainly focused on the quality of financial information and the factors affecting the quality of financial information. The final results after the establishment of financial information are studied, but the research on the process of producing financial information is neglected. Therefore, based on the process that the transactions or events occurred in the enterprise are confirmed, measured and reported to form financial information, this paper analyzes the three factors that affect the use value of financial information when the information is encoded and decoded in this process. They are the needs of stakeholders, the professional quality of financial personnel and the supervision system. Firstly, this paper puts forward the factors that affect the use value of financial information and analyzes it, and constructs a theoretical system between the needs of stakeholders, the professional accomplishment of financial personnel, the supervision system and the use value of financial information. Qualitative analysis of three factors affecting the use value of financial information is carried out by means of theoretical deduction and normative research, and why do the three factors affect the use value of financial information, How to influence the use value of financial information and what kind of influence to the use value of financial information are expounded in detail. Then on the basis of qualitative analysis, this paper further demonstrates the influence of stakeholder demand on the use value of financial information through the case of Zixin Pharmaceutical Co., Ltd., based on the sample data of 231 manufacturing enterprises in Shenzhen main Board, using Logistic regression model. The influence of professional accomplishment and supervision system of financial personnel on the use value of financial information is verified by empirical analysis. Finally, on the basis of qualitative analysis and quantitative analysis, the following conclusions are drawn: (1) under the guarantee of accounting standards for enterprises, the theoretical requirements of stakeholders for financial information can reach a relative level. Local Pareto optimal state; (2) stakeholder demand Pareto relative optimality is broken, (3) using the Logistic regression model to verify the correlation between the independent variables reflecting the professional quality of financial personnel and the dependent variables reflecting the use value of financial information. It is concluded that the professional accomplishment of financial personnel is positively related to the use value of financial information. (4) using Logistic regression model to verify the correlation between independent variables reflecting the supervision system and dependent variables reflecting the use value of financial information. It is concluded that the supervision system is positively related to the use value of financial information.
【學(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類(lèi)號(hào)】：F275

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