内部公司治理机制对财务报告质量的影响李毕业论文.doc

PAGE VI PAGE I 毕 业 论 文 论文题目： 内部公司治理机制对财务报告质量的影响 摘 要 财务报告质量一直是利益相关人关注的焦点。如何提高财务报告质量，受到广大财务报告使用者的关注。文章从公司治理的视角出发，结合中国特殊的制度背景，研究内部公司治理机制对财务报告质量的影响。实证研究以被证监会公开处罚的上市公司和相对应的非舞弊上市公司为研究样本，从股权结构、董事会特征两方面，对内部公司治理与财务报告舞弊之间的关系进行了实证分析。研究结果表明，两类公司在股权结构方面存在显著差异，舞弊公司的流通股比例比控制样本的流通股比例高，发生财务舞弊的公司，前十大股东持股比例平方和比较低;两类公司在董事会特征方面并无显著差异。所以本文认为，股权大部分集中在少数大股东手中的股权结构，以及建立能真正履行监督公司行为职责的董事会有助于提高财务报告质量。 关键词：内部公司治理；财务报告质量；股权结构；董事会特征 The Impact of the Internal Management of the Company on the Quality of Financial Report Abstract The quality of financial report has been focused all the time by the stakeholders. It is how to improve the quality of financial report that is attached much importance by the majority of the users of the financial report. From the perspective of company management, the thesis, combining with the special system in China, aims to study the influence on the quality of financial report exerted by the internal management of companies. Taking the listed companies punished publicly by the Securities and Futures Commission and those corresponding non-fraud ones for examples, the thesis analyzes the relationship between the internal management of the company and the fraud of the financial report from the aspects of the structure of the ownership and the characteristics of the board of directors. It concludes that there is an obvious difference in the structure of ownership between the two types of the companies. The proportion of the circulation stock in fraud companies is higher than that of control sample in non-fraud companies. In the former ones, the sum of squares of stake held by the top ten holders is relatively lower. There is no significant difference between these two types of companies in terms of the features of the Broad of Directors. Thus, this thesis believes that the quality of financial report is attributed to equity structure whose shares are collected in few larger shareholders and the establishment of the Broad of Directors which is able to carry out the du