本文選題：財務重述 + 重述公告��； 參考：《河北經(jīng)貿(mào)大學》2013年碩士論文

【摘要】：近年來，我國資本市場上財務重述現(xiàn)象日益嚴重，，給上市公司、投資者帶來了巨大財富損失，受到監(jiān)管當局和學術(shù)界的廣泛關(guān)注。本文通過對現(xiàn)有財務重述相關(guān)文獻的梳理，發(fā)現(xiàn)目前研究和討論的焦點集中于財務重述公司的特征以及財務重述帶來的各種經(jīng)濟后果上，而探討上市公司財務重述動因的相關(guān)研究較為缺乏。本文以我國發(fā)生財務重述的上市公司為研究對象，探討上市公司財務重述現(xiàn)象頻發(fā)的動因。 本文回顧了前人在財務重述的概念、公司特征、動因方面的研究成果，闡述了我國財務重述的制度背景，詳細分析了我國財務重述的現(xiàn)狀，并總結(jié)出存在的主要問題是：財務重述制度不健全以及監(jiān)管部門對違法違規(guī)的信息披露行為處罰力度太小。文章選取2008-2011年間滬深兩市A股市場發(fā)生財務重述的上市公司作為研究樣本，將上市公司發(fā)生財務重述的可能動因概括為高管高薪動因、盈利動因、融資動因、扭虧動因、債務契約動因以及簿記成本動因，并提出相應的研究假設，建立了Logistic多元回歸模型，通過單變量檢驗與多變量回歸分析發(fā)現(xiàn)：上市公司虧損、資產(chǎn)負債率及財務人員的簿記成本與財務重述正相關(guān)，而股權(quán)激勵、盈余增長率、配股融資、公司規(guī)模與財務重述不相關(guān)。實證結(jié)果表明：上市公司虧損、資產(chǎn)負債率較高、會計業(yè)務量較大是我國上市公司財務重述發(fā)生的主要動因。根據(jù)研究的結(jié)果，提出應從上市公司加強公司治理、注冊會計師提高審計質(zhì)量、監(jiān)管機構(gòu)完善財務重述制度三個方面規(guī)范我國上市公司的財務重述行為。 本文存在兩個創(chuàng)新點：其一，選擇的研究論題較為新穎。國外已有較多的理論和實證研究財務重述的動因，然而，我國學者對財務重述的研究集中在財務重述的公司特征及其市場反應相關(guān)領(lǐng)域，對財務重述動因的研究主要基于理論基礎的規(guī)范分析，實證研究較少。其二，將簿記成本作為財務重述的動因進行了分析研究，在以往財務重述的相關(guān)研究中是鮮有的。
[Abstract]:In recent years, the phenomenon of financial restatement is becoming more and more serious in the capital market of our country, which brings huge loss of wealth to listed companies and investors. By combing the existing literature on financial restatement, this paper finds that the current research and discussion focus on the characteristics of the financial restatement company and the economic consequences of the financial restatement. However, there is a lack of research on the motivation of financial restatement of listed companies. In this paper, we take listed companies with financial restatement as the research object, and discuss the causes of frequent financial restatement of listed companies. This paper reviews the previous research results on the concept, corporate characteristics and motivation of financial restatement. This paper expounds the system background of financial restatement in our country, analyzes in detail the present situation of financial restatement in China, and concludes that the main problems are that the financial restatement system is not perfect and the punishment for illegal and illegal information disclosure is too small. In this paper, the listed companies in Shanghai and Shenzhen A-share markets are selected as the research samples, and the possible causes of financial restatement of listed companies are summarized as high salary motivation, profit motivation, financing motivation and turnaround motivation. The debt contract motivation and bookkeeping cost driver, and put forward the corresponding research hypothesis, established the logistic multivariate regression model, through the univariate test and the multivariate regression analysis, found: listed company loss. The ratio of assets to liabilities and the bookkeeping cost of financial personnel are positively related to financial restatement, but equity incentive, surplus growth rate, equity financing, and company size are not related to financial restatement. The empirical results show that the main causes of financial restatement are the loss of listed companies, the high ratio of assets and liabilities, and the large amount of accounting business. According to the results of the research, it is suggested that the listed companies should strengthen their corporate governance, and the certified public accountants should improve the audit quality. Regulators improve the financial restatement system in three aspects to regulate the financial restatement behavior of listed companies in China. There are two innovations in this paper: first, the research topic of choice is relatively novel. There have been many theoretical and empirical studies abroad on the motivation of financial restatement. However, the research on financial restatement by Chinese scholars focuses on the corporate characteristics of financial restatement and the related fields of market reaction. The research on the motivation of financial restatement is mainly based on the normative analysis of theoretical basis, but the empirical research is less. Secondly, the cost of bookkeeping as the motivation of financial restatement is analyzed and studied, which is rarely found in the previous researches on financial restatement.
【學位授予單位】：河北經(jīng)貿(mào)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F832.51

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本文編號：2007678