【作者】 王海茸；

【导师】 张华伦；

【作者基本信息】 西安理工大学 ， 会计学， 2007， 硕士

【摘要】 上市公司的财务信息披露质量,在很大程度上影响着证券市场的运行效率,然而当前我国上市公司普遍存在的财务信息披露质量问题已成为阻碍我国证券市场发展的一个重要因素。引起财务信息披露质量问题的原因很多,其中,公司治理因素是财务信息披露质量问题滋生的深层原因。因此,论文选择从公司治理的角度分析财务信息披露质量问题,采用规范研究与实证研究相结合的方法就公司治理对财务信息披露质量的影响问题进行了深入的分析,希望能为我国提高财务信息披露质量以及完善公司治理寻求一条有效的途径。论文共分六章:第一章,绪论;第二章,对公司治理和财务信息披露的相关基础理论进行了阐述;第三章,从当前我国上市公司财务信息披露质量存在的问题出发,以上市公司外部治理和内部治理作为框架,从规范分析的角度探讨了公司治理对财务信息披露质量的影响机理,结合我国上市公司的具体情况,剖析了我国上市公司的内外部治理缺陷及其对财务信息披露质量的影响;第四章,以2003-2005年全部上市公司作为初选样本,从董事会特征以及监事会特征两个方面,运用描述性统计以及多变量回归分析等方法,就公司治理影响财务信息披露质量问题进行实证研究;第五章,根据规范研究以及实证研究的结论,提出了完善公司治理的建议,希望以此为导向,能够为提高上市公司财务信息披露质量提供一些行之有效的方法;第六章,对全文进行总结。更多还原

【Abstract】 The quality of financial information disclosure effects the running efficiency of the stock market in great sense, but the quality issue of disclosing financial information in our listed companies is a main actor to impede the developing of our stock market,which and disturbs the development of our securities market. Many factors lead to this phenomenon, but the fundamental reason lying on the situation of current corporate governance. So this paper on the basis of corporate governance, studies the quality issue of disclosing financial information. This paper studies the influence of corporate governance in China on quality of financial information disclosure through both of empirical research and theoretical research, in order to propose good suggests for enhancing the quality of financial information disclosure and improving corporate governance.This paper consists of six chapters: Chapter 1 is Introduction; In Chapter 2, there is a summary about‘corporate governance’and‘financial information disclosure’; In Chapter 3, there is a mainly introduction about the current situation and the existing problems of financial information disclosure quality in present stage at first. Then based on the framework of the external and internal governance, it discusses the influence of corporate governance in China on quality of financial information disclosure through theoretical research analysis. Furthermore, it continues to analyze the deficiencies of corporate governance of listed companies in China and the corresponding effects on quality of financial information disclosure; In Chapter 4, with the listed companies of China from 2003 to 2005 as elementary samples, by means of descriptive statistic and multivariate linear regression, it takes advantage of empirical research to analyze and examine the influence of characteristic of the board of directors and characteristic of the board of supervisor in China on quality of financial information disclosure. In Chapter 5, it proposes many suggests for enhancing the quality of financial information disclosure and perfecting corporate governance based on results of empirical research and theoretical research. Chapter 6 is conclusion.更多还原