公司治理与会计信息质量的相关性分析金融学专业论文.docxVIP

中文摘要摘要：公司治理机制与会计信息质量之fbJ是密切联系的，有效的公司治理机制能 中文摘要 摘要：公司治理机制与会计信息质量之fbJ是密切联系的，有效的公司治理机制能 够有助于提高会计信息质量。本文通过实证研究，探索有助于提高我国上市公司 会计信息质量的有效公司治理机制。 实证研究结果显示：①股权结构方面，国有股所占比例，股权集中度与会计 信息质量负相关；法人股和流通股所占比例与会计信息质量正相关；董事会，监 事会，高管持股与会计信息质量不存在显著相关性；在股权结构完整模型下，国 有股，法人股，流通股所占比例与会计信息质量的相关性未得到验证。②董事会 特征要素方面，年度董事会召开次数与会计信息质量弱正相关，但董事会规模与 独立董事所占比例与会计信息质量不存在显著相关性。③监事会特征要素方面， 年度监视会召开次数与会计信息质量负相关，监事会规模与会计信息质量不存在 显著相关性。④控制变量方面，杠杆水平与会计信息质量负相关，企业的规模， 净资产收益率和企业的成长率与会计信息质量正相关。 最后，笔者根据实证结果，对我国上市公司治理机制提出了建议。 关键词：公司治理；会计信息质量；盈余管理 分类号： 』量塞交道盔堂亟±』盛± 』量塞交道盔堂亟±』盛± 堂僮j盆毫 △旦曼!B△￡! AB STRACT ABSTRACT：There is a very important relationship between corporate governance and the quality of accounting information．Effective corporate governance could be good at improvement of the quality of accounting information． Based on empirical analysis，this paper researches the effective corporate governance of China，which Can improve the quality of accounting information．From the empirical results，we discovery：OResults about the ownership structure show that the ownership held by the state and the top shareholder inverse correlated to the quality of accounting information；The rate of corporate shares and the circulation shares positive correlated to the quality of accounting information；the ownership held by the board of directors，the board of supervisors，and the high administrant don’t have the remarkable relevance with the quality of accounting information；under the complete model of the ownership structure,the relation between the proportion of the state．owned stock，the corporate stock，the floating stock and the quality of accounting information has not obtained the confirmation．(g)Results about the board of directors characteristic factor show that the number of directors conferences positive correlated to the quality of accounting information at low degree，but the scale of the board of directors and the independent don’t show the remarkable relation with the quality of accounting information．③Results about the b