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论文编号：	3146
作者编号：	2120092313
上传时间：	2011/6/2 11:18:14
中文题目：	审计委员会特征与财务信息质量的实证研究 ——基于财务重述的视角
英文题目：	An Empirical Research on the Relationship Between Audit Committee Characteristics and Financial Information Quality——From the Perspective of Financial Restatement
指导老师：	鲍国明
中文关键字：	审计委员会;财务信息质量;财务重述
英文关键字：	Audit Committee;Financial Information Quality;Financial Restate
中文摘要：	财务信息是投资者的决策依据，也是资本市场的运行基础，高质量的财务信息不仅有助于投资者做出正确决策，而且也利于市场有效运转。然而近些年来上市公司财务信息失真问题非常严重，我国频频爆发财务造假案件，这不仅扰乱了市场的有效运转，也使众多投资者蒙受了损失。鉴于国外审计委员会制度监管财务信息质量的有效作用，我国在2002年初开始引入这一制度。在中国证监会和国家经贸委联合发布的《上市公司治理准则》中要求上市公司设立审计委员会，但并没做出强制要求。时至今日，审计委员会制度在我国已运行将近9年，虽然审计委员会监督职责在国外普遍证明有效，但是我国上市公司的审计委员会是否也有效地发挥了监督作用，却有待证明。本文采用实证研究的方法对我国上市公司审计委员会的特征与财务信息质量之间的关系进行研究，考察了审计委员会制度在我国运行的效果，希望能对我国审计委员会的建设起到一定的参考意义。 本文主要包括四部分内容：首先回顾了国内外文献关于审计委员会特征与财务信息质量的关系，接着在相关文献基础上，对审计委员会影响财务信息质量进行了理论分析，通过梳理审计委员会的历史演进，介绍了审计委员会在国外的发展历程，也阐述了这一制度在我国的发展现状，在历史演进的过程中，审计委员会的职责也在逐步完善和扩展。通过详细叙述审计委员会的作用机理，进一步了解了审计委员会是如何监督财务报告生成流程，进而引出审计委员会应该具备什么特征才能有效发挥监督作用。之后运用我国上市公司数据，采用财务重述作为财务信息质量的替代变量，对审计委员会特征与财务重述的关系做了实证检验。研究结果表明，审计委员会的某些特征确实在一定程度上提高了财务信息质量，这也说明现阶段我国上市公司审计委员会确实在公司治理中履行了一定的监督、控制和沟通职责，但尚未完全发挥其积极功效。最后文章针对实证结论进行政策性分析，并提出一些政策建议以期完善审计委员会制度建设。
英文摘要：	High-quality financial information will not only help investors make the right decisions, but also conductive to the effective functioning of the market. In recent years, however, financial fraud cases outbreak frequently in our country, which not only disrupt the effective functioning of the market, but many investors also suffered losses. In terms of the effective role of foreign audit committee system in regulating financial information quality, China has introduced the system in early 2002. Today, the audit committee system has been running for nearly 9 years in China, although the audit committee oversight responsibilities are generally proven to be effective in foreign countries, whether the audit committees in China are also playing a supervisory role effectively needs to be proved. This paper uses empirical research methods to study the relationship between audit committee characteristics and quality of financial information in our country, and examined the running effect of the system in China, hope to give reference suggestions to build our audit committee. This article consists of four parts: firstly reviewed the literature on the relationship between the audit committee characteristics and the quality of financial information. Secondly based on the literature, we conducted a theoretical analysis, the paper introduces the audit committee development abroad, and also describes the development of this system in our current situation. In the historical evolution of the process, the audit committee’s responsibilities are gradually improved and expanded. Through detailed describing mechanism of the audit committee to better understand how the audit committee to oversee the financial report generation process, leading to what features of the audit committee should have to play an effective supervisory role. Thirdly the paper empirically examined the relationship between the audit committee characteristics and financial restatement using the data of listed companies in China, use financial restatement as an alternative variable of financial information quality. Finally, the paper analyzed the empirical conclusions and provided some policy recommendations to improve the audit committee of system construction.
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