本文關(guān)鍵詞：上市公司自愿性會(huì)計(jì)信息披露質(zhì)量研究　出處：《哈爾濱商業(yè)大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

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【摘要】：上市公司自愿性會(huì)計(jì)信息披露是指上市公司出于公司形象、與投資者關(guān)系等動(dòng)機(jī),根據(jù)自己的意愿主動(dòng)向相關(guān)組織或公眾披露的區(qū)別于強(qiáng)制性會(huì)計(jì)信息的補(bǔ)充性、說(shuō)明性和預(yù)測(cè)性信息。企業(yè)進(jìn)行自愿性會(huì)計(jì)信息披露是為了獲得收益,它們傾向于披露對(duì)自己有利的會(huì)計(jì)信息,隱藏對(duì)自己不利的會(huì)計(jì)信息,由此造成了企業(yè)自愿性會(huì)計(jì)信息披露報(bào)喜不報(bào)憂的狀況。另外,有實(shí)力的大企業(yè)更傾向于進(jìn)行自愿性會(huì)計(jì)信息的披露,但是一些小企業(yè)由于披露的收益不能彌補(bǔ)披露的成本,大多數(shù)自愿性會(huì)計(jì)信息的披露情況并不樂(lè)觀,所以小企業(yè)自愿性會(huì)計(jì)信息披露的意愿就更加薄弱,他們有時(shí)甚至披露虛假的會(huì)計(jì)信息,嚴(yán)重影響金融市場(chǎng)的有序發(fā)展。因此,對(duì)于上市公司自愿性會(huì)計(jì)信息披露質(zhì)量進(jìn)行研究是非常有必要的。研究過(guò)程中,選取2010年滬深兩市制造業(yè)中具有代表性的化工、化纖行業(yè)作為上市公司為研究對(duì)象,并采用理論分析與實(shí)證研究相結(jié)合的方法,分析、檢驗(yàn)上市公司自愿性會(huì)計(jì)信息披露的質(zhì)量及其影響因素。 以代理理論、信息不對(duì)稱以及信號(hào)傳遞理論作為研究的理論基礎(chǔ),參考中外文獻(xiàn),選取了一套符合我國(guó)實(shí)際情況的評(píng)價(jià)上市公司自愿性會(huì)計(jì)信息披露程度的指標(biāo),再?gòu)耐獠勘O(jiān)管、公司治理、公司財(cái)務(wù)特征等方面選取自變量,運(yùn)用多元線性回歸模型對(duì)自愿性會(huì)計(jì)信息披露質(zhì)量的影響因素進(jìn)行實(shí)證檢驗(yàn)。研究發(fā)現(xiàn)：盈利能力、營(yíng)運(yùn)能力、發(fā)展能力、償債能力對(duì)自愿性會(huì)計(jì)信息披露有顯著影響；財(cái)務(wù)上的四大指標(biāo)是公司生存發(fā)展的必要因素,其相關(guān)能力的上升,會(huì)提高上市公司自愿性會(huì)計(jì)信息披露水平；董事會(huì)勤勉度、審計(jì)單位是否為前十大會(huì)計(jì)師事務(wù)所與自愿性會(huì)計(jì)信息披露質(zhì)量也成正相關(guān)關(guān)系,只有獨(dú)立董事占董事會(huì)的比例與自愿性會(huì)計(jì)信息披露質(zhì)量沒(méi)有顯著關(guān)系。最后,利用回歸分析結(jié)果,并結(jié)合我國(guó)證券市場(chǎng)的具體情況,分別從加強(qiáng)外部監(jiān)管機(jī)制,完善上市公司治理機(jī)制,改善企業(yè)財(cái)務(wù)狀況、提高投資者素質(zhì),完善自愿性會(huì)計(jì)信息披露的保障機(jī)制這幾個(gè)方面提出了提出完善我國(guó)上市公司自愿性會(huì)計(jì)信息披露的基本對(duì)策和相關(guān)建議,以利于投資者等利益相關(guān)者的科學(xué)決策,增強(qiáng)資本市場(chǎng)資源的有效配置。
[Abstract]:The voluntary disclosure of accounting information of listed companies refers to the motivation of the listed companies in terms of corporate image and relationship with investors. According to their own will, the voluntary disclosure of accounting information to relevant organizations or the public is different from mandatory accounting information supplement, descriptive and predictive information. The voluntary disclosure of accounting information is for the benefit of enterprises. They tend to disclose accounting information that is beneficial to them and hide the accounting information that is unfavorable to them, which results in the situation of voluntary disclosure of accounting information. Powerful large enterprises tend to disclose voluntary accounting information, but some small enterprises can not make up for the cost of disclosure because of the earnings of disclosure, and most of the disclosure of voluntary accounting information is not optimistic. Therefore, the willingness of small enterprises to disclose voluntary accounting information is even weaker. Sometimes they even disclose false accounting information, which seriously affects the orderly development of financial markets. It is very necessary to study the quality of voluntary accounting information disclosure of listed companies. In the course of the research, the representative chemical industry in the manufacturing industry of Shanghai and Shenzhen Stock Exchange in 2010 is selected. Chemical fiber industry as a listed company as the research object, and the combination of theoretical analysis and empirical research method, to test the quality of voluntary accounting information disclosure of listed companies and its impact factors. Based on the agent theory, information asymmetry and signal transmission theory, this paper refers to the Chinese and foreign literature. This paper selects a set of indicators to evaluate the degree of voluntary accounting information disclosure of listed companies in accordance with the actual situation in China, and then selects independent variables from external supervision, corporate governance, corporate financial characteristics and so on. Using the multiple linear regression model to test the factors influencing the quality of voluntary accounting information disclosure. The study found that: profitability, operating capacity, development capacity. Solvency has a significant impact on voluntary accounting information disclosure; The four major financial indicators are the necessary factors for the survival and development of the company. The increase of its related ability will improve the level of voluntary accounting information disclosure of listed companies. The diligence of the board of directors, whether the audit unit is the top ten accounting firms and the quality of voluntary accounting information disclosure also has a positive correlation. Only the proportion of independent directors to the board of directors has no significant relationship with the quality of voluntary accounting information disclosure. Finally, using the results of regression analysis, combined with the specific situation of China's securities market. Separately from strengthening the external supervision mechanism, improve the governance mechanism of listed companies, improve the financial situation of enterprises, improve the quality of investors. This paper puts forward the basic countermeasures and relevant suggestions to perfect the voluntary accounting information disclosure of listed companies in our country from the aspects of perfecting the safeguard mechanism of voluntary accounting information disclosure. In order to facilitate investors and other stakeholders to make scientific decisions, enhance the effective allocation of capital market resources.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F275;F832.51;F224

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