我国上市公司治理结构与会计行为研究
本站原创 论文中文摘要：随着我国社会主义市场经济体系的不断建立和发展,上市公司数量越来越多,在经济体系中的地位越来越重要。而会计行为直接反映了上市公司的生产经营活动及其绩效,影响着投资者、各利益相关者和公众的选择及其利益。因此,规范合理的公司会计行为是建立良好的市场经济秩序的客观要求。然而,由于多方面的原因,特别是由于上市公司治理结构方面存在的缺陷,近年来会计舞弊事件不断,上市公司的会计行为异化问题较为突出,已经成为影响我国建立正常经济秩序和制约上市公司持续健康发展的重要问题。上市公司治理结构与会计行为之间存在着紧密联系,它们共同构成了企业微观经济运行不可或缺的组成部分,本文的研究正是从这个角度出发展开论述。本文正文内容分四章:第一章为公司治理结构和会计行为概述,为下文的具体分析奠定了理论基础;第二章为公司治理结构与会计行为的关系,从理论上分析了完善的公司治理结构与会计行为的互动作用,间接证明了上市公司治理结构缺陷是会计行为异化的关键原因;第三章为我国上市公司治理结构缺陷对会计行为的影响。从实践的角度论证了我国上市公司治理结构缺陷是我国上市公司会计行为异化的关键原因,并指出要根本解决我国上市公司会计行为异化的问题,规范我国上市公司会计行为,关键的措施就是要解决我国上市公司治理结构缺陷问题,完善我国上市公司治理结构;第四章为完善我国上市公司治理结构与规范会计行为的思考。本章在前三章分析的基础上,针对我国上市公司治理结构缺陷和会计行为异化问题,提出了通过完善我国上市公司治理结构,规范会计行为的几点思考和建议。通过本文的分析,可以得出这样一个结论:公司治理结构和会计行为之间存在极其密切的关系,完善的上市公司治理结构是会计行为正当化的基础,而上市公司治理结构的缺陷是会计行为异化的关键原因:要规范我国上市公司会计行为,解决上市公司会计行为异化问题,关键措施是要完善我国上市公司治理结构
Abstract（英文摘要）： Establishes unceasingly along with our country socialist market economy system and develops, To be listed quantity are getting more and more, is getting more and more important in economic system’s status. But accountants’ behior had reflected directly To be listed’s production and operating activities and the achievements, are affecting the investor, various benefits counterparts and public’s choice and the benefit. Therefore, standard reasonable corporate accounting the behior is the establishment good market economy order objective request. However, as a result of various reason, specially because the the governance of list company aspect exists the flaw, accountant corrupting practices event unceasing to make public, the governance of list company, accountant behior disassimilation question was more prominent in recent years, already became affects our country to establish the normal economic order and the restriction To be listed continues the healthy development the important question, the governance of list company and accountants’ behior he the close relation, they constituted the enterprise microscopic economy to move the indispensable constituent, this article research are precisely together launch the elaboration from this angle embarkingThis article main text content is divided four chapters: The first chapter for the the governance of company and accountant’ behior outline, as follows concrete study has laid the rationale; The second chapter for the governance of list company and accountant behior relations. The oretically has analyzed the perfect company governance and accountant’ behior interactive function, the indirect proof the governance of list company flaw was accountants’ behior disassimilation essential reason; The third chapter for the governance of list company flaw to accountants’ behior influence. Has proven the governance of list company flaw from the practice angle is list company accountant the behior disassimilation essential reason, and pointed out that must basic solve list company accountants’ behior disassimilation question, standard list company accountants’ behior, the essential measure is needs to solve the governance of list company flaw problem, consummates the governance of list company; The fourth chapter to consummate the governance of list company of our country and standard accountants’ behior ponder. This chapter in the first three chapter of analysis’s foundation, in view the governance of list company of our country flaw and accountants’ behior disassimilation question, proposed through consummates the governance of list company of our country, standard accountants’ behior several ponders and suggestion.Through this article analysis, we may draw this kind of conclusion: the governance of list company of our country and accountant the behior he the extremely close relationship, the consummation of the governance of list company of our country are accountant the behior legalisation foundation, but the governance of list company’s flaw is accountants’ behior disassimilation essential reason; Wants standard list company accountants’ behior, solution list company’ accountant behior disassimilation question, the essential measure is needs to consummate the governance of list company of our country.
论文关键词： 上市公司治理结构；会计行为；会计行为异化；股权结构；独立董事；
Key words（英文摘要）： the governance of list company；accountants’ behior；accountants’ behior disassimilation；stockholder’s rights structure；independent director；
Abstract（英文摘要）： Establishes unceasingly along with our country socialist market economy system and develops, To be listed quantity are getting more and more, is getting more and more important in economic system’s status. But accountants’ behior had reflected directly To be listed’s production and operating activities and the achievements, are affecting the investor, various benefits counterparts and public’s choice and the benefit. Therefore, standard reasonable corporate accounting the behior is the establishment good market economy order objective request. However, as a result of various reason, specially because the the governance of list company aspect exists the flaw, accountant corrupting practices event unceasing to make public, the governance of list company, accountant behior disassimilation question was more prominent in recent years, already became affects our country to establish the normal economic order and the restriction To be listed continues the healthy development the important question, the governance of list company and accountants’ behior he the close relation, they constituted the enterprise microscopic economy to move the indispensable constituent, this article research are precisely together launch the elaboration from this angle embarkingThis article main text content is divided four chapters: The first chapter for the the governance of company and accountant’ behior outline, as follows concrete study has laid the rationale; The second chapter for the governance of list company and accountant behior relations. The oretically has analyzed the perfect company governance and accountant’ behior interactive function, the indirect proof the governance of list company flaw was accountants’ behior disassimilation essential reason; The third chapter for the governance of list company flaw to accountants’ behior influence. Has proven the governance of list company flaw from the practice angle is list company accountant the behior disassimilation essential reason, and pointed out that must basic solve list company accountants’ behior disassimilation question, standard list company accountants’ behior, the essential measure is needs to solve the governance of list company flaw problem, consummates the governance of list company; The fourth chapter to consummate the governance of list company of our country and standard accountants’ behior ponder. This chapter in the first three chapter of analysis’s foundation, in view the governance of list company of our country flaw and accountants’ behior disassimilation question, proposed through consummates the governance of list company of our country, standard accountants’ behior several ponders and suggestion.Through this article analysis, we may draw this kind of conclusion: the governance of list company of our country and accountant the behior he the extremely close relationship, the consummation of the governance of list company of our country are accountant the behior legalisation foundation, but the governance of list company’s flaw is accountants’ behior disassimilation essential reason; Wants standard list company accountants’ behior, solution list company’ accountant behior disassimilation question, the essential measure is needs to consummate the governance of list company of our country.
论文关键词： 上市公司治理结构；会计行为；会计行为异化；股权结构；独立董事；
Key words（英文摘要）： the governance of list company；accountants’ behior；accountants’ behior disassimilation；stockholder’s rights structure；independent director；