国有企业独立董事的繁忙程度对财务信息透明度的影响

论文总字数：18052字

目 录

摘要.......................................................1

Abstract ........................................................................................................2

1绪论

1.1研究的背景..............................................................3

1.2研究的意义..............................................................3

1.3研究的方法..............................................................4

1.4难点与创新点............................................................4

2文献综述

2.1国内外研究现状.........................................................4
2.2文献述评...............................................................6

3理论基础

3.1国有企业与独立董事
3.1.1国有企业界定.....................................................6
3.1.2独立董事的引入...................................................7

3.2财务信息透明度
3.2.1财务信息透明度界定...............................................7
3.2.2国有企业财务信息透明度...........................................7

3.3独立董事与财务信息透明度
3.3.1独立董事的信息披露义务...........................................7
3.3.2独立董事对信息监督职能...........................................7

4研究设计

4.1财务信息透明度衡量方法
4.1.1指标说明.........................................................8
4.1.2指标计算.........................................................8

4.2变量汇总...............................................................9

4.3研究假设...............................................................9

4.4研究模型...............................................................9

4.5样本选取与数据来源.....................................................10

5实证分析

5.1描述性统计.............................................................10

5.2 相关性分析............................................................11

5.3 回归分析..............................................................12

6结论.....................................................13

参考文献..................................................14

致谢......................................................15

国有企业独立董事的繁忙程度对财务信息透明度的影响

徐文倩

，China

Abstract

In the report of the 19th Congress , President Xi jinping stressed that we should deepen the reform of state - owned assets and increase the disclosure of financial information.The unique ownership attribute of state-owned enterprises determines that their supervisory system is different. Representatives of the owners of state-owned enterprises, Operators have the tendency of manipulating earnings to whitewash their financial statements and reduce the transparency of financial information. At this time, they will play the role of supervision and decision-making of independent directors. However, the busy degree of independent directors will directly affect the effectiveness of supervision that make it difficult to do a good job of financial information transparency supervision.

In this paper, the participation and number of concurrent directors are selected to quantify the extent of the busy independent director's behavior,takes the earnings smoothing and earnings aggressiveness as the index to measure the financial transparency of state-owned enterprises, and applies the methods of theoretical analysis and empirical analysis. This paper studies whether the busy degree of independent director has a negative effect on financial information transparency, and puts forward some suggestions to improve the effectiveness of independent director's behavior and improve information transparency.

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