發(fā)布時間：2018-06-07 19:29

  本文選題：農業(yè)上市公司 + 公司治理��； 參考：《安徽農業(yè)大學》2014年碩士論文

【摘要】：自第一家農業(yè)上市公司以來,到2013年底,我國農業(yè)上市公司已達39家,因此也越來越多的利益相關者關注農業(yè)上市公司的發(fā)展與進步。隨著經濟的發(fā)展和改革開放的深入,我國證券市場從無到有,經過三十多年的發(fā)展,已經具備相當的規(guī)模,但依然處于發(fā)展階段。財務制度不健全、信息披露機制不完善、信息披露不及時、關聯交易多、內部控制差等已成為許多上市公司的共同問題,農業(yè)上市公司也不例外。當前,公司治理對會計信息披露質量影響的研究已有很多,不管是在理論研究還是在實證方面。本文選取在深圳證券交易所上市的24家農業(yè)上市公司為研究對象,在對國內外研究現狀進行綜述和總結的基礎上：對農業(yè)上市公司的現狀、存在的問題、特點、公司治理基本理論和會計信息披露基本理論進行介紹；再進行實證分析,首先用Excel對所得數據進行初步處理,得到所求變量數據,再利用spss軟件對農業(yè)上市公司的數據進行最終處理,包括描述性統(tǒng)計、相關分析和回歸分析等,探尋公司治理因素與會計信息披露質量之間存在的關系,最終根據所得實證分析結果,從公司治理的角度對提高會計信息披露質量提出合理的對策與建議。本文的不同之處在于：(1)本文通過實證研究的方法,以公司治理的視角為出發(fā)點,探索其對會計信息披露質量的影響�，F有的研究大多數是以公司內部治理或者外部治理的角度,來對會計信息披露質量進行研究,并且當前取得的成果屈指可數。(2)本文以會計信息評級為因變量,以第一大股東持股比例、股東集中度、監(jiān)事會規(guī)模、獨立董事與上市公司所在地是否一致等8個變量為自變量,在結合各自變量屬性的基礎上,建立了二者之間的Logistic回歸模型,通過性描述統(tǒng)計分析、相關分析及回歸分析,實證結果證明：2010-2012年在深圳證券交易所上市的農業(yè)上市公司,第一,獨立董事與上市公司工作地點是否一致與會計信息披露質量的高低無關；第二,第一大股東持股比例、董事會開會次數、監(jiān)事會規(guī)模、每股收益、成長性的提高能顯著改善會計信息披露質量；第三,股權集中度與會計信息披露質量負相關,在農業(yè)企業(yè)公司治理中即前五大股東持股比例的提高會降低會計信息披露質量。進而提出相應的對策與建議：①優(yōu)化股權結構；②完善董事會會議內容,合理構建監(jiān)事會規(guī)模；③健全法律法規(guī),加強監(jiān)管力度；④完善會計準則,加強會計信息披露管制；⑤完善對經營人員的約束機制,保障會計人員的合法權益；⑥強化注冊會計師隊伍建設,提高注冊會計師整體素質。
[Abstract]:Since the first agricultural listed company, by the end of 2013, there have been 39 agricultural listed companies in China, so more and more stakeholders pay attention to the development and progress of agricultural listed companies. With the development of economy and the deepening of reform and opening up, the stock market of our country has developed from nothing to existence. After more than 30 years of development, it has already had a considerable scale, but it is still in the stage of development. The financial system is not perfect, the information disclosure mechanism is not perfect, the information disclosure is not timely, the related party transactions are many, the internal control is poor and so on has become the common problem of many listed companies, agricultural listed companies are no exception. At present, there are many researches on the impact of corporate governance on the quality of accounting information disclosure, both in theoretical and empirical aspects. This paper selects 24 agricultural listed companies listed on Shenzhen Stock Exchange as the research object, on the basis of summarizing and summarizing the current research situation at home and abroad: the current situation, existing problems, characteristics of agricultural listed companies, The basic theory of corporate governance and the basic theory of accounting information disclosure are introduced. The final data of agricultural listed companies are processed by spss software, including descriptive statistics, correlation analysis and regression analysis, to explore the relationship between corporate governance factors and the quality of accounting information disclosure. Finally, according to the results of empirical analysis, reasonable countermeasures and suggestions are put forward to improve the quality of accounting information disclosure from the perspective of corporate governance. The difference of this paper lies in: (1) this paper explores the impact on the quality of accounting information disclosure from the perspective of corporate governance through the method of empirical research. Most of the existing research is to study the quality of accounting information disclosure from the perspective of corporate internal governance or external governance, and the current results are few. 2) this paper takes the rating of accounting information as dependent variable. Taking eight variables as independent variables, such as the proportion of the largest shareholders, the degree of concentration of shareholders, the scale of the board of supervisors, whether the independent director is consistent with the location of the listed company, the logistic regression model between them is established on the basis of the attributes of their variables. Through descriptive statistical analysis, correlation analysis and regression analysis, the empirical results show that the agricultural listed companies listed on Shenzhen Stock Exchange from 2010 to 2012, There is no relationship between the consistency of independent directors and the workplace of listed companies and the quality of accounting information disclosure. Second, the proportion of the largest shareholders, the number of board meetings, the size of the board of supervisors, and the earnings per share. The increase of growth can significantly improve the quality of accounting information disclosure. Thirdly, the ownership concentration is negatively correlated with the quality of accounting information disclosure. In the corporate governance of agricultural enterprises, that is, the increase of the proportion of shareholdings of the top five shareholders will reduce the quality of accounting information disclosure. And then put forward the corresponding countermeasures and suggestions to optimize the ownership structure of the board of directors meeting content, reasonable construction of the board of supervisors to improve the scale of laws and regulations, strengthen supervision and improve accounting standards, strengthen the regulation of accounting information disclosure; (5) perfecting the restraint mechanism for the operators, ensuring the legitimate rights and interests of the accountants, strengthening the construction of the contingent of certified public accountants and improving the overall quality of the certified public accountants.
【學位授予單位】：安徽農業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F271;F275

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本文編號：1992539