基于公司治理视角的企业财务信用评价研究-会计学专业论文.docxVIP

摘 摘 要 西安理 西安理工大学会计硕士专业学位论文 I I II II 论文题目：基于公司治理视角的企业财务信用评价研究 学科名称：会计硕士 学员姓名：刘芯雨 学员签名： 导师姓名：张华伦 教授 导师签名： 摘 要 随着资本主义市场不断的完善发展，如何提高财务信息质量、防止财务信息失真成为 了一个永恒的话题。企业财务信用及其评价和管理一直是各国会计学术界研究的重点和热 点，也是各国政府部门力图彻底解决的重大问题。在我国目前已有的企业财务信用评价方 法上，定性分析方法和百分制计分法使用较为普遍，但该方法评价主体的主观判断性较强， 且操作复杂繁冗，评价结果在一定程度上并不准确。所以本文试图结合公司治理的因素， 运用 Logistic 回归方法为企业财务信用评价提供一种新的方法。 本文首先阐明了研究背景和意义，并对国内外相关研究现状进行了回顾和总结，明确 了本文的内容与框架结构；然后对企业财务信用及其评价和公司治理的基本概念及相关理 论进行了定义和阐述，并在此基础上设计了企业财务信用指数，和公司治理指标进行了回 归分析，证明了公司治理与企业财务信用的相关性，为下部分构建企业财务信用评价模型 提供了研究依据。在此基础上，运用因子分析法和 Ordered—Logistic 回归分析法对财务 信用的评级结果进行模型设计，并进行了实证检验，证明了模型的实用性和合理性。希望 通过本文的研究，可以为我国企业财务信用评价的研究提供一些建议和参考。 关键词： 公司治理 企业财务信用 信用评价 Title: Research on the Evaluation of Enterprise Financial Credit on the Perspective of Company Governance Major: Master of Professional Accounting Name: Liu Xinyu Signature: Tutor: Prof. Zhang Hualun Signature: Abstract With the development of the capitalism market, the problem of how to improve the quality of financial information, and how to prevent the distortion of accounting information has become a hot topic. Enterprise financial credit and its evaluation and management has been the focus of the accounting academia in each country, as well as a vital important issue all the government make their best to solve thoroughly. Among the financial credit evaluation methods in use in our country, qualitative analysis and percentile scoring method are relatively common, while these two methods are quite subjective in the evaluation and very complicated to operate, the most important, the results are not that accurate to some extent. Therefore, the thesis combined with some factors related to the governance of company, provides a new method to evaluate enterprise financial credit with Logistic regression method. First of all, the thesis illustrated its research background and significance, and reviewed the research status both domestic and abroad, then illustrated the definitions and relevance theories of company govern