上市公司治理结构对表外负债及其信息披露的影响分析-analysis of the impact of listed companys governance structure on off-balance-sheet liabilities and their information disclosure.docxVIP

Ab Abstract I III disclosure. The third chapter and the fourth chapter are the main content of this paper, the third chapter firstly describes theory on corporate governance theory and off-balance-sheet liabilities, then it analyzes the relationship between corporate governance and disclosure information of off-balance-sheet liabilities, The fourth chapter basically from four aspects of corporate governance such as equity structure, the board of directors, executive and board of supervisors to test its influence on the information disclosure of off-balance-sheet liabilities. The empirical results show that the proportion of state-owned shares are significantly negative with the information disclosure of off-balance-sheet liabilities, the proportion of the independent directors are significantly positive with the information disclosure of off-balance-sheet liabilities, the manager shares and the board of supervisors have little influence on the information disclosure of off-balance-sheet liabilities. The fifth chapter takes some advice on how to improve the level of the corporate and the information disclosure of off-balance-sheet liabilities. The last chapter of the paper makes a summary of the research content and proposes research conclusion, then the paper puts forward to the research direction of off-balance-sheet liabilities information in the future. Key words: Corporate Governance; Off-Balance-Sheet Liabilities; Information Disclosure 目 目 录 目 录 摘 要 I Abstract II 第一章 绪论 1 第一节 研究背景 1 第二节 研究意义 2 一、理论意义 2 二、现实意义 3 第三节 研究内容和方法 3 一、研究内容 3 二、研究方法和技术路线 4 第四节 创新点 5 第二章 国内外文献综述 6 第一节 国外文献综述 6 一、表外负债相关文献回顾 6 二、上市公司治理结构对会计信息披露影响相关文献回顾 6 第二节 国内文献综述 7 一、表外负债相关文献回顾 7 二、上市公司治理结构对会计信息披露影响的相关文献回顾 8 第三节 文献述评 8 第三章 我国上市公司治理结构和表外负债及其信息披露的相关理论 概述 10 第一节 公司治理结构的理论概述 10 一、公司治理结构的理论基础 10 二、公司治理结构的内涵 12 三、公司治理结构构成概述 13 第二节 表外负债及其信息披露概述 15 一、表外负债的涵义 15 二、表外负债的外延 16 IV PAGE PAGE VI 三、表外负债的特征 17 四、表外负债信息的披露现状 19 第三节 公司治理结构和表外负债信息披露关系概述 20 一、公司股权结构与表外负债信息披露的关系 20 二、公