【作者】 李兆坤；

【导师】 孙金梅；

【作者基本信息】 哈尔滨理工大学 ， 会计学， 2014， 硕士

【摘要】 会计信息作为相关投资者了解上市公司的主要窗口，其质量的高低对相关投资者进行财务分析和投资决策产生了重要影响，也为监管机构及时发现上市公司的财务违规和提供监管措施提供了重要依据。在我国的公司治理结构中，监事会的作用主要是保证企业管理层切实保护股东的利益和职工的利益，肩负着监督董事会和经理层的日常经营活动的责任。然而，在企业实践中，监事会监督弱化与监督权利旁落问题十分严重，他们并没有在公司治理结构中发挥自身的作用，尤其在我国采用了国外的独立董事制度后，更是弱化了监事会的地位。2013年，中共中央提出，推进股票发行注册制改革。会计信息质量在注册制改革中扮演着关键的角色，拟上市公司不断提高公司治理水平，由监事会对会计信息治理进行有效的监督，提高会计信息的质量，能够提高拟上市公司的上市效率。本文从公司治理机制中的监事会治理入手，研究我国上市公司会计质量低下的原因，具有较好的理论意义和现实意义。首先介绍了监事会特征、会计信息质量的相关概念和特征，并且对国内外相关的研究做了文献综述，并将他们的观点进行了整理和评述。再通过规范性分析和实证分析的方法对监事会特征与会计信息质量之间的关系进行研究。本文在国内外相关研究的基础上，从监事会特征对会计信息质量的影响这个角度提出了4个解释变量，分别是：监事会规模、监事会成员未领取薪酬比例、监事会成员持股比例、监事会会议次数；设置了1个控制变量：审计意见。本文选取了深交所2010-2012年的数据进行了实证研究。最后，根据实证研究的结果，并结合我国上市公司的相关情况，为完善公司的治理结构，提高会计信息质量，提出了相关建议。更多还原

【Abstract】 Accounting information, as a window for investors to know about publiccompanies, its quality has an important impact on their financial analysis andinvestment decisions, it can also provide significant gist for charging departments sothey can find the financial irregularities and rule the companies in time. In thecorporate governance system of our country, board of supervisors play an importantrole to ensure that corporate management can effectively protect the interests ofshareholders and employees, as well as shoulder the responsibility of the supervisoryboard and the management of daily business activities. However, when in businesspractice, it is a serious problem that board of supervisors weak sidelined withsupervisory rights. They did not play their role in the corporate governance structure,especially after our country adopted the independent director system abroad whichmakes the position of the supervisory board even weaker.In the year of2013, CPC Central Committee proposed reorganization ofissuance advance registration system. The quality of accounting information plays akey role in the registration system reform. Pre-IPO companies improve the level ofcorporate governance continuously and the supervisory board oversees on accountinginformation effectively in order to improve the quality of accounting informationwhich can also improve the efficiency of the companies on entering the market.It has a good theoretical and practical significance that this paper studies themechanism of corporate governance from the supervisory board governance and thereasons of the public company accounting low quality. This paper first introduces thecharacteristics of the supervisory board, related concepts and features of accountinginformation quality, reviewing relevant researches conducted domestically and abroad, collating their views and comments. Through the method of normative andempirical analysis to study the relationship between the board of supervisorscharacteristics and quality of accounting information, based on related researchdomestically and abroad, this article proposes four explanatory variables from theimpact of the supervisory board of the characteristics of the quality of accountinginformation by this perspective, including the scale of the supervisory board, themembers of supervisory board who did not get salaries, the proportion ofshareholding members of the supervisory board and the board of supervisors meetingtimes. This article also sets up a control variable that is audit opinion. This paperselects the data of Shenzhen Stock Exchange range from2010-2012to conduct theempirical study. Finally, according to the results of empirical research, combinedwith the circumstances listed companies in China, some suggestions are proposed toimprove the corporate governance structure and the quality of accountinginformation.更多还原