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论文编号：	6278
作者编号：	2120122533
上传时间：	2014/6/6 21:09:48
中文题目：	我国民营上市公司的政治关联与会计信息质量关系研究
英文题目：	Study on the relationship between political relationship and the quality of accounting information in Chinese private enterprises
指导老师：	李姝
中文关键字：	民营上市公司；政治关联；会计信息质量
英文关键字：	private listed companies; political connection; the quality of accounting information
中文摘要：	随着我国经济发展水平的提高，上市公司作为我国企业中最具活力的企业群体，其会计信息功能的重要性日益突出。而当前我国民营企业的快速发展引起了社会广泛的关注，民营经济在我国经济中的地位不断上升，民营企业家不仅在经济领域中发挥着重要作用，而且逐渐参与到政治领域之中，越来越多的民营企业家与政府部门建立了良好的关系。民营企业中的政治关联对于企业产生了一系列影响，不可避免地对会计信息质量也造成一定的影响。上市公司披露的会计信息不仅通过其反映职能，提供有关企业财务状况、经营成果和现金流量方面的信息，是包括投资者和债权人在内的利益相关者进行决策的依据；同时为政府部门制定经济政策、进行宏观调控、配置社会资源提供了有效的信息渠道；而且为企业考核内部管理层经营管理业绩、落实管理层责任，进而提高企业的经济效益发挥了重要的积极作用。 会计信息质量的高低对于积极发挥其经济作用至关重要，目前我国上市公司的会计信息质量水平参差不齐，之前的文献对于会计信息质量的研究，大多是从会计相关法律法规、会计人员素质、公司治理、内部控制等某个角度出发论述其对于会计信息质量的影响，而从政治关联角度研究会计信息质量的文献相对较少。 由于国有企业的性质特殊，无法区分政治关联的形式，在政治关联的度量上存在一定困难，本文采用民营上市公司为主体研究样本。在中国目前市场经济体制并不成熟完善的情况下，民营企业中的政治关联，是民营企业重要的战略手段之一，对民营企业的发展至关重要。本文重点分析民营上市公司中关键高管（董事长或总经理）存在的政治关联对于以盈余质量为代表的会计信息质量的影响。本文首先以我国2010-2012年度的全部民营上市公司作为样本，采用多元线性回归模型，研究结果证实在民营上市公司中，与非政治关联企业相比，政治关联企业具有较低的会计信息质量，政治关联的存在降低了会计信息质量，然后再将具有政治关联的民营上市公司作为样本，研究不同类型的政治关联产生的不同影响，本文将政治关联进行两种分类，一种是划分为政府官员类政治关联与代表委员类政治关联，研究结果证实与代表委员类政治关联相比，政府官员类政治关联显著降低了民营上市公司的会计信息质量；另一种是划分为中央政治关联与地方政治关联，研究结果证实与中央政治关联相比，地方政治关联显著降低了民营上市公司的会计信息质量。
英文摘要：	With the improvement of China's economic development level, as the most dynamic enterprises in our country enterprise group, the importance of listed companies’ accounting information is becoming more and more prominent. Nowadays the rapid development of Chinese private enterprises has caused the society’s concern, and the status of private economy in our country's economy is rising. Private entrepreneurs not only play an important role in the economic field, but also gradually participate in the political field. More and more private entrepreneurs establish good relationship with government relevant departments. The political relationship has a lot of influence on enterprises, including the quality of accounting information. Disclosure of accounting information of listed companies not only provides relevant information of enterprise financial position, operating results and cash flow, help the stakeholders, including investors and creditors to make decisions; At the same time it provides effective channels of information for government departments to formulate economic policy, implement the macroeconomic control, allocate social resources; Besides it helps the enterprise to evaluate internal management, measure operation and management performance, and improve the economic benefits of the enterprise. Quality of accounting information is very important in these positive influences. Nowadays the quality of accounting information of listed companies is uneven in our country. The previous study about the accounting information quality mostly discussed one point’s effect on the quality of accounting information, such as laws and regulations, accounting personnel quality, corporate governance and internal control. There is little research studying the relationship between political relationship and accounting information quality. Due to the special nature of state-owned enterprises, we can't distinguish political relationship in state-owned enterprises and measuring the political relationship is quite difficult, so this paper uses the private listed companies as the main study sample. Nowadays in China under the immature condition of market economy system, political relationship of private enterprises as one of the important strategic means, is very important for the development of private enterprises. Using private listed companies from year 2010 to year 2012 as sample data and multiple linear regression model, this paper analysis the relationship between political relationship of the key executives (the chairman of the board of directors and chief executive officer) in private listed companies and accounting information quality represented by accounting surplus quality. The final results confirm that political relationship in private listed companies reduces the quality of accounting information. Further we classify political relationship as government official political relationship and representative or committee member political relationship, the results show that the government official political relationship significantly reduces the quality of political relationship and accounting information. Besides, we also classify political relationship as central political relationship and local political relationship, the results show that the local political relationship significantly reduces the quality of accounting information.
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