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论文编号：	1648
作者编号：	2120082076
上传时间：	2010/6/18 15:50:38
中文题目：	审计委员会特征对自愿性信息披露影响的实证研究
英文题目：	Empirical Study of the Association between Audit Committee Characteristics and voluntary information disclosure
指导老师：	张继勋
中文关键字：	审计委员会 专业性 勤勉度 自愿性信息披露
英文关键字：	Aaudit Ccommittee Pprofessionalism Ddiligence Ddegree Vvoluntary Iinformation Ddisclosure
中文摘要：	上世纪末以来，我国旨在建立现代公司治理结构，并采取和实施了诸多改革措施。继引进监事会制度后，审计委员会制度是我国又一项强化公司治理状况的重大举措，对加强企业内部控制及监督体系，强化外部审计师独立性，缓解信息不对称所造成的代理问题以及提高会计信息及披露质量等方面起到一定的作用。本文旨在通过对我国上市公司实证研究检验审计委员会制度是否提高了我国上市公司的自愿性信息披露水平,以及影响企业自愿性信息披露水平的审计委员会特征有哪些。本文研究了我国上市公司审计委员会的独立性、专业性和、勤勉度三和规模四个特征与自愿性信息披露水平之间的关系。 本文实证分析的结果表明审计委员会的专业性和勤勉度与自愿性信息披露水平之间存在显著的正相关关系。而审计委员会的独立性和规模特征与自愿性信息披露水平之间的关系没有通过显著性检验。我们的结论证实了包含具有会计或审计实务经验会计专业人士的和勤勉度高的审计委员会能够提高自愿性信息披露水平,而具有较多独立董事的和规模大的审计委员会却不能显著提高自愿性信息披露水平。 本文主要包括五个部分的内容：首先对审计委员会的研究背景进行了描述，勾画出本文的研究框架，并指出本文研究的创新点；第二部分回顾了国内外审计委员会及自愿性信息披露相关研究；第三部分是关于审计委员会特征与自愿性信息披露的理论分析；第四部分是实证分析，从上海证券交易所上市的公司中选取样本，以2008年年报数据为基础，通过建立回归模型，来检验上市公司审计委员会特征与自愿性信息披露之间的关系；最后，本文的结论与不足，并在本文研究结论的基础上为完善我国上市公司审计委员会制度建设提出了一些建议。
英文摘要：	Since the end of last century, China aims to establish a modern corporate governance structure, and adopted and implemented various reform measures. Audit committee system is another important measure besides the introduction of board of supervisors system to improve the corporate governance structure. It plays a certain role in strengthening internal supervision system and strengthening the independence of external audit, as well as alleviating information asymmetry and improving the quality of accounting information. This article aims to test whether the system improves the level of voluntary information disclosure, and which characteristics of audit committee play the key role in improving the level of voluntary information disclosure. This paper studies the relationship between four characteristics of audit committee, that is independence, professionalism, diligence degree and size, and the level of voluntary information disclosure. The results of empirical analysis show that a significant positive correlation exists between audit committee’s professionalism and diligence and the level of voluntary information disclosure, while the relationship between audit committee’s independence and size and the level of voluntary information disclosure do not pass a significant test. Our findings confirmed that audit committee containing the accounting professionals with practical experience and a high degree of diligence can increase the level of voluntary information disclosure, but the ones with more independent directors and larger size can not significantly increase the level of voluntary information disclosure. This paper consists of five elements. Firstly, the audit committee's research background is described, outlining the framework of this research; secondly, the review of related research at home and abroad on the audit committee and the voluntary information disclosure; thirdly, the theoretical analysis on the audit committee characteristics and voluntary disclosure; fourthly, the empirical analysis, this paper establishes regression models with data selected from the Shanghai Stock Exchange listed companies’ 2008 annual report to examine the relationship between characteristics of listed company's audit committee and the voluntary information disclosure; Finally, innovation and inadequate, and recommendations for the sound system based on the conclusions in this paper.
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