上市公司董事会特征对会计信息披露质量的影响研究-以深市A股上市公司为例.docVIP

PAGE PAGE 23 上市公司董事会特征对会计信息披露质量的影响研究-以深市A股上市公司为例 随着中国证券市场的蓬勃发展，财务造假时有发生。董事会作为公司治理的核心机构，会对会计信息披露质量产生重大影响。本文首先介绍了会计信息披露理论和我国董事会以及会计信息披露现状，运用回归分析的方法对董事会特征与会计信息披露质量之间的关系进行研究，研究表明董事会规模、董事会持股比例和董事会会议次数与会计信息披露质量存在正相关关系，独立董事比例与会计信息披露质量存在负相关关系的结论。为此我们需要确立合适的董事会规模、促进董事会激励形式和经营层绩效考核方式多样化、建立并完善有效的董事会会议制度、提高董事会下设委员会的独立性。关键词深市A股上市公司，董事会特征，会计信息披露质量，回归分析 毕业论文外文摘要 TitleStudy on the Influence of Board of Directors Characteristics on the Quality of Accounting Information Disclosure of Listed Companies Shenzhen A Shares Listing Companies as an ExampleAbstractWith the vigorous development of Chinas securities market, financial fraud has occurred. As the core of corporate governance, the board of directors will have a?significant impact on the quality of accounting information disclosure. This paper?first introduces the accounting information disclosure theory and Chinas board of directors and the status of accounting information disclosure, to the board of directors will?characteristics and accounting information disclosure of?the relationship quality between research and studies show that the board size, board of directors and shareholding ratio of directors will?meeting times and the accounting information disclosure quality is positive correlation, the proportion of independent directors and the?accounting information disclosure quality is negatively correlated to the conclusion using the regression analysis method. To this end we need to establish the appropriate board size, the promotion of the board of directors and the management of the form of performance evaluation of the diversification of the way to establish and improve the effective board meeting system.Keywordsshenzhen A shares listing companies,board of directors characteristics, quality of accounting information disclosure, regression analysis 1 引言 近年来，我国经济蓬勃发展，上市公司在证券市场中发挥的作用越来越大。上市公司不但是许多学者、投资者的重要研究对象，而且也是我国经济的重要组成部分。管理者以及投资者在进行投资决策时，会以上市公司的财务信息为重要依据。会计信息质量高可以让人们提高决策的准确性，优化资源配置，所以为了保护利益相关者的利益，促进上市公司的自身发展，使资本市场更加平稳健