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  本文選題：投資者保護 + 會計信息質量�。� 參考：《華中科技大學》2012年博士論文

【摘要】：大量事實和研究表明,投資者保護越好的國家和地區(qū),其資本市場就越發(fā)達,經濟增長也就越快。會計憑借其定價功能和治理功能,通過界定和提供各產權主體的相關信息,在投資者保護中起到了重要作用。正是從這種意義上講,會計實際上是一種產權會計或者說是實現投資者保護的一種機制。因此,如何從投資者保護的角度建立一套科學適用的會計信息質量測度體系?便對投資者正確地鑒別會計信息質量,評估企業(yè)價值,做出投資決策尤為重要。這不僅是一個現實選擇的問題,而且是一個有待于從理論上加以研究并給予明確回答的問題。 本文在綜述國內外相關研究成果的基礎上,運用產權理論、委托代理理論、信息不對稱理論、資產定價理論等經濟學理論,采用規(guī)范分析與實證分析相結合的研究方法,綜合我國企業(yè)的市場環(huán)境和制度背景,從投資者保護的角度,對企業(yè)會計信息質量的評價問題進行全面而深入的研究。其內容主要包括：(1)運用產權理論、委托代理理論、信息不對稱理論、資產定價理論等經濟學理論,對投資者保護視角下的會計信息質量測度問題進行了理論分析；(2)結合我國的制度背景,從投資者保護的角度,對目前我國會計信息質量監(jiān)管的現狀進行了剖析；(3)從會計信息的生產、傳遞、認證等維度,對投資者保護視角下會計信息質量測度指標體系的構建進行了研究；(4)運用層次分析法和極差變化法,對投資者保護視角下會計信息質量測度的模型進行了研究,并以我國2010年深市A股類非金融上市公司為研究樣本,對該模型的有效性進行了實證檢驗。 本文通過對投資者保護視角下會計信息質量測度問題的研究,取得了具有一定創(chuàng)新意義的理論成果：(1)從投資者保護的角度,建立了研究會計信息質量問題的理論分析體系,認為會計信息是一種準公共產品,具有定價和治理作用,是實現投資者保護的信息基礎；(2)從財務報告質量、信息披露質量和審計質量三個維度,建立了投資者保護視角下會計信息質量的測度指標體系；(3)運用層次分析法和極差變化法,建立投資者保護視角下會計信息質量的測度模型,而且其有效性通過了實證檢驗。這些研究結論對深化投資者保護和會計信息質量評價的理論研究,以及對完善會計信息質量的評價體系、提高投資者對會計信息的鑒別能力和使用效果都具有一定的理論參考價值。
[Abstract]:A large number of facts and studies show that the better the investor protection, the more developed the capital market and the faster the economic growth. With its pricing function and governance function, accounting plays an important role in investor protection by defining and providing relevant information of each property right subject. It is in this sense that accounting is actually a property accounting or a mechanism to protect investors. Therefore, how to establish a set of scientific and applicable accounting information quality measurement system from the angle of investor protection? It is particularly important for investors to correctly identify the quality of accounting information, evaluate the value of enterprises and make investment decisions. This is not only a question of practical choice, but also a question to be studied and answered in theory. On the basis of summarizing the related research results at home and abroad, this paper uses the theory of property right, principal-agent theory, information asymmetry theory, asset pricing theory and so on, and adopts the research method of combining normative analysis with empirical analysis. Based on the market environment and institutional background of Chinese enterprises, this paper makes a comprehensive and in-depth study on the evaluation of accounting information quality from the angle of investor protection. Its contents mainly include the use of property right theory, principal-agent theory, information asymmetry theory, asset pricing theory and other economic theories. This paper makes a theoretical analysis on the quality measurement of accounting information from the perspective of investor protection. This paper analyzes the current situation of accounting information quality supervision in China from the aspects of accounting information production, transmission, certification, etc. This paper studies the construction of accounting information quality measurement index system under investor protection perspective. Using AHP and range variation method, the paper studies the model of accounting information quality measurement under investor protection perspective. The validity of the model is tested by taking the non-financial listed companies in Shenzhen Stock Market in 2010 as the research sample. Based on the research on the measurement of accounting information quality from the perspective of investor protection, this paper has obtained a theoretical achievement with some innovative significance: (1) from the angle of investor protection, we have established a theoretical analysis system to study the quality of accounting information. It is considered that accounting information is a quasi-public product with pricing and governance functions and is the basis for investor protection from three dimensions: the quality of financial report, the quality of information disclosure and the quality of audit. This paper establishes the measurement index system of accounting information quality from the perspective of investor protection. By using AHP and range variation method, the measurement model of accounting information quality under investor protection perspective is established, and its validity has passed the empirical test. These conclusions are helpful to deepen the theoretical research on investor protection and evaluation of accounting information quality, as well as to perfect the evaluation system of accounting information quality. It has certain theoretical reference value to improve investors' ability to distinguish and use accounting information.
【學位授予單位】：華中科技大學
【學位級別】：博士
【學位授予年份】：2012
【分類號】：F233;F832.51;F224

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