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论文编号：	67
作者编号：	2120051881
上传时间：	2007/6/21 14:39:34
中文题目：	上市公司内部治理结构与财务报告
英文题目：	The relationship between the l
指导老师：	周晓苏
中文关键字：	内部治理结构;财务报告舞弊;实证
英文关键字：	internal corporate governance;
中文摘要：	本文从公司治理视角出发，结合我国特殊背景，研究了我国上市公司内部治理结构对财务报告舞弊的影响，并试图找到影响财务报告舞弊的重要因素，并根据研究结果提出政策性建议。 文章在研究国内外相关的理论文献和深入分析中国现有的公司内部治理结构现状的基础上，对我国上市公司的舞弊行为进行了多角度的探讨，并提出了若干理论假设。在实证部分，作者按财务报告舞弊概念的界定不同，选取了两组样本，第一组将财务报告舞弊手段定义为财务报表中存在虚假陈述（如虚增利润），第二组将财务报告舞弊手段定义为财务报告中存在重大事项未披露或未及时披露（如重大担保、诉讼等）。为方便研究，本文为每组样本按照一定筛选标准分别选取了同等数量的非舞弊配对样本。实证部分首先对两个样本组的内部治理结构变量作描述性统计以及配对T检验，初步检验舞弊样本与配对样本存在显著性差异的内部治理结构变量。之后以是否发生财务舞弊为被解释变量，以内部治理因素(股权结构、董事会特征、监事会特征、高层持股)为解释变量，并构建Logistic模型进一步进行回归分析。研究结果表明第一个样本组中股权集中度、股东身份、总经理董事长两职设置情况、独立董事比例等变量在不同程度上对财务舞弊行为产生影响。而第二个样本组仅有股权集中度这一变量显著。本文对两个样本组实证结果存在显著差异的原因进行了深入分析。最后，本文针对这些结论对我国上市公司如何通过公司治理机制改进或解决财务报告舞弊行为提出了若干政策性建议。
英文摘要：	Combined with the institutional background of Chinese listed companies, This thesis aims to study how the internal corporate governance influence financial report fraud from listed companies in our country, mainly form corporate governance point of view. I hope this study is helpful to detect what factors mostly influence financial reports fraud and in according to the empirical results to give policy suggestion to help governance financial reports fraud. The thesis reviews theoretical and empirical literatures on governance factors of financial fraud within and outside China, then analyses the current status of Chinese internal corporate governance deeply from many aspects and, afterwards, put forward several hypothesis. In part of empirical studies, I select two groups of samples according to different types of financial reports fraud. The first group defines financial reports fraud as a fraud statement in financial statements (e.g. fraud profit). The second group defines financial reports fraud as a lagged disclosure in great proceedings (e.g. great assure or suit etc.) To make the study effective, I select two paired non-fraud samples for the two fraud samples in according to an established criterion. In empirical analysis, firstly, I implement descriptive statistics, paired test with the internal governance variables for the two groups of samples to make a primary test to find out which internal governance variables show distinct difference in these two groups. Then, I found two models which makes internal governance factors (ownership structure, characteristics of board, management holdings etc.) as the interpretative variables and fraud or non-fraud as the explained variables and implement logistic regression. The conclusion shows that in the first group factors of the ownership concentration, status of shareholders, independent－director proportion influence financial report fraud in different degree. However, in the second group logistic regression, only the ownership concentration influences. And I give a thorough analysis for the distinct difference between the two groups. In the final part of the thesis, I give suggestions for preventing financial fraud and improving corporate governance system in China on the basis of previous empirical research, summarize the localization in this thesis, and also give some suggestion for the subsequent researches.
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