發(fā)布時(shí)間：2018-02-26 18:18

  本文關(guān)鍵詞： 上市公司 財(cái)務(wù)重述 影響因素　出處：《東北石油大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著財(cái)務(wù)重述制度的日益完善,資本市場(chǎng)對(duì)上市公司會(huì)計(jì)信息質(zhì)量的要求越來(lái)越嚴(yán)格。上市公司對(duì)外公布的財(cái)務(wù)報(bào)告,是外部投資者和公司股東了解公司財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量情況的重要方式。財(cái)務(wù)重述是上市公司對(duì)歷史報(bào)告中存在的差錯(cuò)進(jìn)行補(bǔ)充更正的行為,財(cái)務(wù)重述發(fā)生的前提條件是前期報(bào)告中存在錯(cuò)誤。財(cái)務(wù)重述不僅造成了投資者的損失,更加引起了廣大學(xué)者的關(guān)注。上市公司財(cái)務(wù)重述的內(nèi)容涉及范圍廣泛,同時(shí)缺乏具體的規(guī)章制度進(jìn)行約束。在這種背景下,通過(guò)對(duì)上市公司影響因素的研究,能夠充分了解不同因素對(duì)上市公司財(cái)務(wù)重述行為的影響程度,提出規(guī)范財(cái)務(wù)重述行為的相關(guān)法律法規(guī),有效改善上市公司財(cái)務(wù)重述的現(xiàn)象,進(jìn)而提高會(huì)計(jì)信息的質(zhì)量,保障利益相關(guān)者的權(quán)益。在借鑒國(guó)內(nèi)外相關(guān)研究文獻(xiàn)的基礎(chǔ)之上,采用Logistics回歸分析的方法,以2013年至2016年深滬兩市主板A股上市公司發(fā)布的財(cái)務(wù)報(bào)告為研究樣本,手工搜集整理財(cái)務(wù)重述樣本,利用Excel、SPSS19.0等相關(guān)軟件進(jìn)行實(shí)證分析。通過(guò)描述性統(tǒng)計(jì)、相關(guān)性分析、Logistics回歸分析的方式,從上市公司財(cái)務(wù)特征、股權(quán)特征、董事會(huì)特征以及審計(jì)特征四個(gè)角度出發(fā),研究影響上市公司財(cái)務(wù)重述行為的主要因素。研究發(fā)現(xiàn),發(fā)生財(cái)務(wù)重述行為的多是那些負(fù)債水平高、盈利能力差、董事會(huì)規(guī)模較大、以及董事長(zhǎng)與總經(jīng)理兼任的上市公司,股權(quán)集中度高且實(shí)施薪酬激勵(lì)的上市公司發(fā)生財(cái)務(wù)重述的概率較低,財(cái)務(wù)報(bào)告的審計(jì)質(zhì)量與審計(jì)費(fèi)用對(duì)財(cái)務(wù)重述行為具有抑制作用。研究分析產(chǎn)生上述現(xiàn)象的原因,并針對(duì)研究結(jié)果,從政府和上市公司兩個(gè)角度,提出改進(jìn)我國(guó)資本市場(chǎng)財(cái)務(wù)重述現(xiàn)狀,提高會(huì)計(jì)信息質(zhì)量,保障利益相關(guān)者利益的相關(guān)建議,例如:完善財(cái)務(wù)重述制度、減少上市公司盈余管理動(dòng)機(jī)、優(yōu)化上市公司股權(quán)結(jié)構(gòu)、完善董事會(huì)結(jié)構(gòu)以及加強(qiáng)外部審計(jì)的監(jiān)督職能。
[Abstract]:With the improvement of the financial restatement system, the capital market demands the accounting information quality of the listed companies more and more strictly. The financial reports released by the listed companies are the external investors and shareholders who know the financial situation of the companies. Financial restatement is the behavior of a listed company that supplements and corrects errors in its historical reports, The precondition for the occurrence of financial restatement is that there are errors in the previous report. The financial restatement not only causes the loss of investors, but also attracts the attention of the majority of scholars. The contents of financial restatement of listed companies cover a wide range. Under this background, through the research on the influencing factors of listed companies, we can fully understand the influence of different factors on the financial restatement behavior of listed companies. In order to improve the phenomenon of financial restatement of listed companies effectively, to improve the quality of accounting information and to protect the rights and interests of stakeholders, this paper puts forward the relevant laws and regulations to standardize the behavior of financial restatement. Using the method of Logistics regression analysis, taking the financial reports issued by A-share listed companies on the main board of Shenzhen and Shanghai Stock Exchange from 2013 to 2016 as the research samples, collecting and arranging the financial restatement samples manually. Through descriptive statistics, correlation analysis and logistics regression analysis, this paper analyzes the financial characteristics, equity characteristics, board characteristics and audit characteristics of listed companies from four angles: financial characteristics, equity characteristics, board characteristics and audit features. The main factors that influence the financial restatement behavior of listed companies are studied. It is found that most of the financial restatement behaviors occur in listed companies with high debt level, poor profitability, large board size, and both chairman and general manager. The probability of financial restatement in listed companies with high equity concentration and salary incentive is low, and the audit quality and audit cost of financial report can restrain the behavior of financial restatement. According to the research results, this paper puts forward some suggestions to improve the current situation of financial restatement in capital market, improve the quality of accounting information, and protect the interests of stakeholders, such as perfecting the financial restatement system from the two angles of government and listed company. Reduce the motivation of earnings management of listed companies, optimize the ownership structure of listed companies, improve the structure of the board of directors and strengthen the supervisory function of external audit.
【學(xué)位授予單位】：東北石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F832.51
，

本文編號(hào)：1539102