【作者】 黄松；

【导师】 尹昌列；

【作者基本信息】 四川大学 ， 会计学， 2007， 硕士

【摘要】 人们对会计信息质量的认识是一个随实践不断深化发展的过程。随着经济社会的发展，新情况、新问题不断出现，人们中发现仅仅依靠原有的会计信息质量质量特征已难以概括对高品质会计信息的需求，这就客观上需要一个涵盖面更广、更综合的概念来描述会计信息质量的标准，因此会计信息透明度应运而生。近年来，人们对上市公司治理结构的研究已经比较广泛和深入，但在探讨其对会计信息质量的影响方面，仍局限于会计信息失真、会计信息披露等，还没有上升到会计信息透明度这一综合概念的高度。即使是少量的文献涉及到这个问题，也只是简单的用“内部人控制”加以解释，不免显得简单和片面。因此，本文试图通过寻找一个崭新的视角，重新看待上市公司治理结构对会计信息透明度的影响，发现其具体的作用机制，以便更有针对性地采取措施提高会计信息透明度，同时也希望丰富并拓展这方面的研究内容。在谋篇布局方面，本文首先分别探讨了公司治理结构和会计信息透明度的概念，指出公司治理结构是调节利益相关者之间关系并形成彼此相互制衡的一种制度体系，会计信息透明度作为一个相对概念应考虑成本效益因素，并考虑不同使用者的需要。其次，分析了目前我国上市公司治理结构和会计信息透明度的现状，认为我国上市公司治理结构存在诸多的问题和缺陷，上市公司会计信息透明度并不高。而后，基于成本收益分析模式，分别从会计信息的提供方和使用方的角度，研究了我国上市公司治理结构对双方会计信息的边际成本和边际收益带来的影响，从而揭示了上市公司治理结构对会计信息透明度产生影响的机制。文章经过分析认为，在相同会计信息透明度下，我国上市公司治理结构存在的问题使信息提供方的边际成本上升而边际收益下降，同时信息使用方的边际收益下降，其最终导致的结果是加剧了双方在透明度供求上的差距，也就是降低了我国上市公司的会计信息透明度。最后，针对完善公司治理结构，提高上市公司会计信息透明度，根据我国具体的国情提出了具体的措施建议。更多还原

【Abstract】 The understanding of the quality of accounting information is a slowly furthering practical process. With the development of the society, new problems and situations appear constantly, and people find it increasingly difficult to generalize the requirements of the high-quality accounting information just based on the. existing accounting information features, which requires a more comprehensive concept to describe the accounting information quality. Because of what has been mentioned, the accounting information transparency comes into being.Recently, a comprehensive and deep study has been applied to the listed companies, but as to the study of its influence on the accounting information quality, the study only refers to accounting information distortions, accounting information disclosure and so on, but it still doesn’t rise to the height of comprehensive concept accounting information transparency. Though some papers refer to this concept, they just put it "insider control", which is somewhat simple and partial. So this paper tries to approach this issue in a fresh way to review the influence of the corporate governance on the accounting information transparency and to uncover its operating mechanism so as to take effective measures to highlight the accounting information transparency and also to deepen and enlarge such related studies. In writing, this paper at first concerns about two concepts: the firm corporate governance and accounting information transparency, pointing out that the corporate governance is a system which regulates and balances the relationship among the interest-related parties. Accounting information transparency as a relative concept should include the cost-efficiency as well as the demand of various users. Secondly, this paper analyzes the corporate governance and the current situation of the accounting information transparency, showing that there are lots of deficiencies existing in the firms’ corporate governance, and the listed companies have a low accounting information transparency. Thirdly, based on the cost-benefit analysis, this paper, from the point of accounting information providers and users, explores the influence of listed companies’ corporate governance on the marginal revenue and marginal cost of the mutual accounting information, thus revealing the influencing system of the listed companies’ management’s impact on the accounting information transparency. By the analysis, the paper points out, with the same accounting information transparency, the problems lying in the listed companies reduce the marginal cost and increase the marginal revenue of the information providers, and cut the marginal revenue of the information users, which thus at last results in the widening difference in the transparency demand, this to say the accounting information transparency of our countries’ listed companies is lowed. Finally, this paper, based on our countries’ practice, puts forward several practical solutions as to the perfection of the listed companies and the improvement of the companies’ accounting information transparency.更多还原