文档介绍：山西财经大学
硕士学位论文
审计委员会特征与会计信息质量的相关性研究
姓名:尉亮
申请学位级别:硕士
专业:会计学
指导教师:吴秋生
2011-05-30
摘要

随着审计委员会制度在公司治理实践中的发展,审计委员会制度作为提高
公司治理水平的一项重要制度安排,已经成为人们强化注册会计师审计独立性
以及提高公司会计信息质量的重要手段。因此,本文对审计委员会特征与会计
信息质量之间的关系进行系统考察,这对于完善这一制度将具有重要意义。
首先,本文通过对美国和我国审计委员会制度的起源、发展所作地详细阐
述,加深了对审计委员会制度的理解和认识。并在此基础上对审计委员会在提
高会计质量方面的作用进行了总结。随后本文对审计委员会特征与会计信息质
量的相关性进行了实证分析。本部分以- 年为期间在深圳证券交易所
上市的所有公司中完整详细披露所需信息的公司为研究对象,通过对比分析和
回归分析得出的结论对完善审计委员会制度作了相关的证据支持。实证研究证
明具有独立性和专业性特征的审计委员会对于提高会计信息质量起着重要作
用。最后本文结合实证分析的结果对完善我国审计委员会制度提出了一些政策
建议。

【关键词】审计委员会;公司治理;会计信息质量;多元回归分析
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山西财经大学硕士学位论文

With the development of the mittee system in corporate governance practices, the
mittee system as an important system arrangement that improve corporate governance
level has e an important means that strengthens certified public accountants’ independence of
audit and improves the quality of accounting information , this article on the
relationship between mittee characteristics and the quality of accounting information
disclosure has important significance in improving the system.
First of all, the paper deepens our understanding of the mittee by describing the
origin and development of the United States and our mittee system. And on the basis, I
summarize the functions of the mittee in improving accounting information quality. Than,
the paper has researched the relativity between mittee’s characteristics and the quality of
accounting information disclosure. Taking panies as a sample pletely disclosed
information in Shenzhen stock exchange in 2006-2009, this section is conducive to perfecting our
mittee system by means of relative analysis and regression analysis results. The results of
empirical analysis have proved that the mittee which has independent and professional
characteristics plays an important role in improving the quality of accounting information disclosure.
Finally, this paper puts forward some policy sug