發(fā)布時(shí)間：2018-05-25 15:01

  本文選題：投資者保護(hù) + 會計(jì)信息質(zhì)量��； 參考：《華中科技大學(xué)》2012年博士論文

【摘要】：大量事實(shí)和研究表明,投資者保護(hù)越好的國家和地區(qū),其資本市場就越發(fā)達(dá),經(jīng)濟(jì)增長也就越快。會計(jì)憑借其定價(jià)功能和治理功能,通過界定和提供各產(chǎn)權(quán)主體的相關(guān)信息,在投資者保護(hù)中起到了重要作用。正是從這種意義上講,會計(jì)實(shí)際上是一種產(chǎn)權(quán)會計(jì)或者說是實(shí)現(xiàn)投資者保護(hù)的一種機(jī)制。因此,如何從投資者保護(hù)的角度建立一套科學(xué)適用的會計(jì)信息質(zhì)量測度體系?便對投資者正確地鑒別會計(jì)信息質(zhì)量,評估企業(yè)價(jià)值,做出投資決策尤為重要。這不僅是一個(gè)現(xiàn)實(shí)選擇的問題,而且是一個(gè)有待于從理論上加以研究并給予明確回答的問題。 本文在綜述國內(nèi)外相關(guān)研究成果的基礎(chǔ)上,運(yùn)用產(chǎn)權(quán)理論、委托代理理論、信息不對稱理論、資產(chǎn)定價(jià)理論等經(jīng)濟(jì)學(xué)理論,采用規(guī)范分析與實(shí)證分析相結(jié)合的研究方法,綜合我國企業(yè)的市場環(huán)境和制度背景,從投資者保護(hù)的角度,對企業(yè)會計(jì)信息質(zhì)量的評價(jià)問題進(jìn)行全面而深入的研究。其內(nèi)容主要包括：(1)運(yùn)用產(chǎn)權(quán)理論、委托代理理論、信息不對稱理論、資產(chǎn)定價(jià)理論等經(jīng)濟(jì)學(xué)理論,對投資者保護(hù)視角下的會計(jì)信息質(zhì)量測度問題進(jìn)行了理論分析；(2)結(jié)合我國的制度背景,從投資者保護(hù)的角度,對目前我國會計(jì)信息質(zhì)量監(jiān)管的現(xiàn)狀進(jìn)行了剖析；(3)從會計(jì)信息的生產(chǎn)、傳遞、認(rèn)證等維度,對投資者保護(hù)視角下會計(jì)信息質(zhì)量測度指標(biāo)體系的構(gòu)建進(jìn)行了研究；(4)運(yùn)用層次分析法和極差變化法,對投資者保護(hù)視角下會計(jì)信息質(zhì)量測度的模型進(jìn)行了研究,并以我國2010年深市A股類非金融上市公司為研究樣本,對該模型的有效性進(jìn)行了實(shí)證檢驗(yàn)。 本文通過對投資者保護(hù)視角下會計(jì)信息質(zhì)量測度問題的研究,取得了具有一定創(chuàng)新意義的理論成果：(1)從投資者保護(hù)的角度,建立了研究會計(jì)信息質(zhì)量問題的理論分析體系,認(rèn)為會計(jì)信息是一種準(zhǔn)公共產(chǎn)品,具有定價(jià)和治理作用,是實(shí)現(xiàn)投資者保護(hù)的信息基礎(chǔ)；(2)從財(cái)務(wù)報(bào)告質(zhì)量、信息披露質(zhì)量和審計(jì)質(zhì)量三個(gè)維度,建立了投資者保護(hù)視角下會計(jì)信息質(zhì)量的測度指標(biāo)體系；(3)運(yùn)用層次分析法和極差變化法,建立投資者保護(hù)視角下會計(jì)信息質(zhì)量的測度模型,而且其有效性通過了實(shí)證檢驗(yàn)。這些研究結(jié)論對深化投資者保護(hù)和會計(jì)信息質(zhì)量評價(jià)的理論研究,以及對完善會計(jì)信息質(zhì)量的評價(jià)體系、提高投資者對會計(jì)信息的鑒別能力和使用效果都具有一定的理論參考價(jià)值。
[Abstract]:A large number of facts and studies show that the better the investor protection, the more developed the capital market and the faster the economic growth. With its pricing function and governance function, accounting plays an important role in investor protection by defining and providing relevant information of each property right subject. It is in this sense that accounting is actually a property accounting or a mechanism to protect investors. Therefore, how to establish a set of scientific and applicable accounting information quality measurement system from the angle of investor protection? It is particularly important for investors to correctly identify the quality of accounting information, evaluate the value of enterprises and make investment decisions. This is not only a question of practical choice, but also a question to be studied and answered in theory. On the basis of summarizing the related research results at home and abroad, this paper uses the theory of property right, principal-agent theory, information asymmetry theory, asset pricing theory and so on, and adopts the research method of combining normative analysis with empirical analysis. Based on the market environment and institutional background of Chinese enterprises, this paper makes a comprehensive and in-depth study on the evaluation of accounting information quality from the angle of investor protection. Its contents mainly include the use of property right theory, principal-agent theory, information asymmetry theory, asset pricing theory and other economic theories. This paper makes a theoretical analysis on the quality measurement of accounting information from the perspective of investor protection. This paper analyzes the current situation of accounting information quality supervision in China from the aspects of accounting information production, transmission, certification, etc. This paper studies the construction of accounting information quality measurement index system under investor protection perspective. Using AHP and range variation method, the paper studies the model of accounting information quality measurement under investor protection perspective. The validity of the model is tested by taking the non-financial listed companies in Shenzhen Stock Market in 2010 as the research sample. Based on the research on the measurement of accounting information quality from the perspective of investor protection, this paper has obtained a theoretical achievement with some innovative significance: (1) from the angle of investor protection, we have established a theoretical analysis system to study the quality of accounting information. It is considered that accounting information is a quasi-public product with pricing and governance functions and is the basis for investor protection from three dimensions: the quality of financial report, the quality of information disclosure and the quality of audit. This paper establishes the measurement index system of accounting information quality from the perspective of investor protection. By using AHP and range variation method, the measurement model of accounting information quality under investor protection perspective is established, and its validity has passed the empirical test. These conclusions are helpful to deepen the theoretical research on investor protection and evaluation of accounting information quality, as well as to perfect the evaluation system of accounting information quality. It has certain theoretical reference value to improve investors' ability to distinguish and use accounting information.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2012
【分類號】：F233;F832.51;F224

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