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论文编号：	1828
作者编号：	031700
上传时间：	2010/5/12 16:38:05
中文题目：	公司治理对会计信息透明度的影响研究——基于国有民营上市公司的比较
英文题目：	Corporate Governance; Transparency of Accounting Information; Influence
指导老师：	李姝
中文关键字：	公司治理 会计信息透明度 影响
英文关键字：	Corporate Governance; Transparency of Accounting Information; Influence
中文摘要：	越来越多的国家把会计信息透明度作为衡量会计信息质量的标志，并为提高公司透明度做出种种努力，中国同样面临提高公司透明度的问题。如果公司会计信息透明度不高，则会严重误导投资者决策，导致社会稀缺资源无效配置，危及证券市场和国家经济的稳定与发展。健全有效的公司治理机制可以提高会计信息的透明度。鉴于此，本文就公司治理对会计信息透明度的影响问题展开分析和研究，以期为我国上市公司会计信息透明度的提高提供借鉴和经验。结合我国实际，本文对我国国有和民营上市公司进行了比较分析研究。 本文采用规范研究和实证研究相结合的方法。分析和探讨了公司治理对会计信息透明度的影响。首先文章讨论分析了公司治理和会计透明度的相关内涵，并对比分析了国有上市公司与民营上市公司公司治理现状和会计透明度现状的异同。然后在规范研究的基础上运用实证分析的方法，从股权结构和高管持股方面进一步探讨了国有上市公司和民营上市公司公司治理对会计信息透明度的影响。文章最后对全文进行了总结，并提出自己的建议。 通过分析，笔者得出以下结论：会计信息透明度较低主要是由目前我国国有和民营上市公司公司治理不完善造成的。因此，完善上市公司治理结构是提高会计信息透明度的一个重要途径。我们应在借鉴国外成功经验的基础上，结合我国实际国情，构建符合中国国情的公司治理模式，从而显著提高上市公司的会计信息透明度。
英文摘要：	Transparency of accounting information is one of the standards of accounting information quality in many countries. Those countries effort to improve the Transparency of accounting information, we are also faced with this question. If the transparency is low, it will mislead the decisions of inverters, cause the un-effective allocating of social scarce, and endanger the stabilization and development of securities market and National economic. So we discuss the corporate governance’s influence on Transparency of accounting information, the writer hope to find out some experience to improve Transparency of accounting information. Considering the situation of our country, the articles systemically analyzes the difference of the transparency of accounting information and corporate governance between private listed company and state- owned listed company. The dissertation combines academic and empirical study, analyzes the effect that corporate governance impact on the transparency of accounting information. First, the writer introduces the meaning, structure and mode of corporate governance and transparency of accounting information; then analyzes the actuality’s difference of corporate governance and transparency of accounting information between private listed company and state- owned listed company. On the basic of theory analysis, the writer uses empirical method to discuss how the corporate governance influence the transparency of accounting information from structure of shareholders and characters of management estate; after the regression analysis is the conclusion and suggestion of the whole dissertation. The main conclusions are: lowness of the transparency is caused by imperfection of corporate governance. Thereby perfecting corporate governance is an essential approach to improve the transparency of accounting information. On the basis of oversea successful experiences we should establish a new governance mode according to the situation of our country. Accordingly, it can improve the transparency of listed company’s accounting information.
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