股权结构对会计信息质量影响的实证研究毕业论文.docVIP

毕业论文 （2010届） 股权结构对会计信息质量影响的实证研究 摘 要 随着股权分置改革的不断深入，我国上市公司的内部治理和证券市场仍处于不断完善阶段。一系列的国际会计舞弊和国内会计造假事件的不断发生严重挫伤了中小投资者、债权人的信心和积极性也阻碍了国民经济健康有序的发展。会计信息质量的高低直接对资本市场的有效程度和社会资源的配置效率产生巨大的影响。因此，会计信息质量的高低一直受会计界乃至社会各界人士的关注。上市公司的会计信息的披露与公司治理有着密切的关系而股权结构又是公司治理结构的核心内容公司治理效率的高低很大程度上取决于股权结构。近年来，国内股权结构对的影响一直是学术界研究的重要内容。因此，提高会计信息质量对完善中国证券市场有着深远的意义。 本文借鉴国内外相关研究成果，通过实证检验的方法分析我国上市公司股权结构和会计信息质量的深层关系。关键词：股权构；会计信息质量；Abstract With the advancing of stock right decentralized allot revolution, the listed company’s internal govemance and the stock market is still improving. A series of international accounting fraud and domestic accounting fraud of the incident are happening all over again. These have severely damaging investors and creditors’ confident and enthusiasm. Also it will stop well-ordered economic development. The quality of accounting information has directly a great influence to the capital market degree of effectiveness and efficiency of the allocation of resources. Listed company’s accounting information disclosure is closely related to corporate governance. Moreover, the ownership structure is the most crucial part of companies’ corporate govemance. By the company structure on the performance of academic research has been an important content in our country. Therefore, accounting information to improve the quality of chinas stock market has a far-reaching significance. Through empirical methods and many reference books, which analysis of the listed companys stock of our accounting information quality and the deep relationship. In the end，we know the influence the ownership structure worked on the quality of accounting information. Keywords: Ownership structure; Accounting information; Information content of earnings目 录 1 股权结构与会计信息质量的概念界定 1 1.1 股权结构的概述 1 1.2 会计信息质量的概述 1 1.3 会计信息质量的根本影响因素 2 2 股权结构对会计信息质量影响的现状分析与研究假设 4 2.1 我国上市公司股权结构与会计信息质量的现状分析 4 2.1.1 我国上市公司股权结构的现状 4 2.1.2 我国上市公司会计信息质量的现状 5 2.2 相关文献回顾及研究假设 7 2.2.1 股权结构性质对会计信息质量的影响 7 2.2.2 股权集中度对会计信息质量的影响 8 3 我国上市公司股权结构对会计信息质量影响的实证研