利益相关者对企业会计政策选择的影响研究

【作者】 潘高；

【导师】 何红渠；

【作者基本信息】 中南大学 ， 会计学， 2004， 硕士

【摘要】 以现代公司治理中前沿理论:利益相关者理论为立足点,以解决利益相关者之间的利益冲突的重要的手段——会计政策选择为研究对象,从利益相关者共同治理的角度,研究其对会计政策选择行为的作用机理。不仅利用了规范性研究探讨了会计政策选择的本质是利益相关者解决利益冲突的一种制度安排,以及各利益主体为了满足其自身利益最大化,通过各种渠道来影响企业的会计政策选择,而且运用利益相关者理论和会计实证研究方法,结合利益相关者参与企业会计政策选择的必要性,探寻了利益相关者在企业会计政策选择的目标导向及其在会计选择中的影响程度;结合国内外的实证研究和我国的证券市场和公司治理的特点——“国有股一股独大”和“内部人控制”,对我国上市公司的会计政策进行实证研究,揭示了我国会计政策选择的弊端,以及法人股东、机构投资者、债权人以及政府在我国上市公司会计政策选择行为中的作用。对于我国优化公司治理结构、提高利益相关者参与会计政策选择的程度,以提高信息的透明度、减少信息不对称、降低代理人的机会主义倾向、防止代理人损害其他利益主体的权益、设计提升我国资本市场运行效率的会计信息机制提供数据支持。更多还原

【Abstract】 Standing on modern theory of corporation governance: stakeholder theory,this article’s research object according to accountant-policy-choice that is important means to resolve conflict of interest between stakeholders. From the point of view of stakeholder together governance, study behavior that they influence accountant policy choice. In this article, we use technique of standardization-research probe into hypostases of accountant-policy-choice that is one of systems arranging conflict of interest between stakeholders. For maximum benefit, every stakeholder influence accountant-policy-choice of enterprise by various ways. According to stakeholder theory and positive accounting theory and combine to pre-requisite that stakeholder participate in accountant-policy-choice, discuss the aim and force of the stakeholder influence accountant policy choice. According to the character ofsecurities business and corporation governance of our country--Bigstate- stock and control by interior person, using Positive accounting theory to study corporation of our country, reveal the abuse of accountant-policy-choice in corporation of our country.更多还原