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论文编号：	8511
作者编号：	2120142435
上传时间：	2016/6/14 19:16:19
中文题目：	高管权力、内部控制与财务报告透明度
英文题目：	Executive Power、Internal Controls and Transparency of Financial Report
指导老师：	周晓苏
中文关键字：	高管权力；内部控制；财务报告透明度
英文关键字：	executive power;internal control;financial reporting transparency
中文摘要：	本文研究高管权力、内部控制对财务报告透明度的影响。首先本文在梳理以前学者研究的基础上，对高管权力、内部控制以及财务报告透明度的概念进行界定，并对相关研究文献进行综述；其次本文提出高管权力、内部控制与财务报告透明度影响的相关理论，并以此为基础提出本文的3个研究假设；接着根据本文提出的研究假设，以盈余激进度和盈余平滑度的十分位数的平均值衡量财务报告透明度，采用主成分分析法计算高管权力综合值，采用迪博内控指数的自然对数计量内部控制，同时建立实证分析模型，并以2012-2014年（3年）深沪两市上市公司的数据为样本。最后以实证回归分析的结果为基础，检验内部控制如何对财务报告透明度产生作用，以及高管权力如何影响并调节内部控制对财务报告透明度的关系，本文将样本分为国有和非国有两组，以进一步分析在不同产权性质下，高管权力对内部控制与财务报告透明度的调节作用。本文的研究结果概括起来主要有以下3点：（1）内部控制有助于财务报告透明度的提升，即内部控制与财务报告透明度显著正相关。（2）高管权力对内部控制与财务报告透明度的影响具有抑制作用（反向调节）。（3）在国有企业中，高管权力对内部控制和财务报告透明度的调节作用为正，在非国有企业中，高管权力对内部控制和财务报告透明度的调节作用为负。关键词：高管权力；内部控制；财务报告透明度
英文摘要：	This paper studies the influence of executive power and internal control on financial reporting transparency. This paper firstly combs in based on the previous academic research, defines the concept of executive power, internal control and financial reporting transparency, and reviews the relevant research literature related theories; secondly proposed executive power, internal control and financial reporting transparency effects, and on the 3 assumptions on the basis of this paper; according to the hypothesis, the decile earnings aggressiveness and earnings smoothing the average value of the measure of transparency in financial reporting, using principal component analysis method to calculate the comprehensive value of executive power, the internal control of the natural logarithm of the measurement index and establish internal dipop, empirical analysis model, and 2012-2014 years（3 years）Shanghai two listing Corporation as the sample data. Finally according to the regression results of the sample data, analysis of relationship between internal control on financial reporting transparency, and executive power how to influence and regulate the internal control of financial reporting transparency, the samples are divided into state-owned and non-state-owned two groups, in order to further analysis in not under the same property rights and executive power of internal control and financial reporting transparency regulation. The results of this study are summarized in the following 3 points: （1）internal controls contribute to the enhancement of transparency in financial reporting, that is, internal controls and financial reporting transparency are significantly positively correlated. （2）the effect of executive power on internal control and financial reporting transparency (reverse regulation). （3）in state-owned enterprises, the role of executive power in the regulation of internal control and financial reporting transparency is positive, and in the non state owned enterprises, the moderating effect of executive power on internal control and financial reporting transparency is negative. Key words: executive power;internal control;financial reporting transparency
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