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论文编号：	5499
作者编号：	2120112379
上传时间：	2013/6/9 9:14:28
中文题目：	CFO特征与会计信息质量相关性研究——基于创业板的数据
英文题目：	Research on the correlation of CFO characteristics and the quality of accounting information——Based on the growth enterprise market data
指导老师：	刘志远
中文关键字：	CFO特征，会计信息质量，创业板
英文关键字：	Characteristics of CFO, Quality of accounting information, Growth enterprises market
中文摘要：	近年来，财务造假事件的屡次发生，使得会计信息质量成为社会关注的热点。作为对企业财务系统有监督指导作用的CFO，其个人特征必然会对会计信息质量造成影响。我国的创业板于2009年上市，具有进入门槛低、投资风险大、以中小型企业为主等特点。文章以中国创业板公司为样本，采用多元线性回归模型，分析了CFO的特征与企业会计信息质量之间的相关关系。CFO能够对会计信息质量构成影响的因素很多，本文仅从人口统计学特征、专业胜任能力、薪酬激励三个方面，考察了性别、年龄、受教育程度、从业经验、薪酬和是否持股六个特征以及各特征的交互作用对会计信息质量的影响。在会计信息质量的衡量方面，笔者综合考虑了会计信息的可靠性、相关性和及时性等特征，构造了一个综合指标。 本文通过对2009年创业板上市后的所有公司样本进行研究，探究各特征单独以及交互对会计信息质量的影响。研究发现，在人口特征方面，CFO的年龄与会计信息质量正相关，CFO是女性的企业的会计信息质量更高；在专业胜任能力方面，CFO的受教育程度和从业经验都与会计信息质量正相关；另外，薪酬与会计信息质量之间呈负相关，CFO持股的企业会计信息质量较低。在各特征变量的交互影响方面，男性CFO的年龄与会计信息质量的相关性变弱；CFO有较高教育背景时，年龄与会计信息质量的相关性变强；CFO持有公司股票的情况下，薪酬与会计信息质量的相关关系变强。
英文摘要：	In recent years, financial fraud occurred frequently and the accounting information quality (AIQ) is becoming a hot issue of social attention. As CFOs are responsible for supervising enterprise financial system, their personal characteristics will inevitably affect AIQ. Growth enterprises market opened in 2009 and it has lower barriers to entry, the higher investment risk, mainly consist of small and medium-sized enterprises, etc. Based on the growth enterprises sample, this article use the multivariate linear regression model, analyzed the relationship between AIQ and the characteristics of the CFO. CFO can impact on accounting information quality by many factors, and this article only from demographic characteristics, professional competence, salary and equity incentive three aspects to consider six characteristics (gender, age, education, experience, salary and whether holding stock shares) and the interaction variable of this characteristics. This article will examine the correlation between this characteristics and the accounting information quality. In terms of the measure method of AIQ, the author considers the reliability, relevance and timeliness of accounting information, constructs a comprehensive index. This article uses the data of all the growth enterprises sample, explores the characteristics' effect as well as the interaction effect on the AIQ. Studies have found that in terms of demographics, age of CFO is positively related to the AIQ, the women CFO' enterprises have higher AIQ; In terms of professional competence, CFO's level of education and experience are positively related to the AIQ; In addition, salary is negatively related to the AIQ, the enterprises with the CFO having stock shares have lower AIQ. In terms of interaction function, if CFO is male, the relative function between age and AIQ is weaker, if CFO has higher lever education, the relative function between age and AIQ is more significant, if CFO has stock shares, the relative function between salary and AIQ is more significant.
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