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本文以国有企业混合所有制改革为研究背景,以混合所有制改革后的国有企业为研究对象,针对改革后的国有企业国有资本持股比例的变化及其股权构成特征,深入分析混合所有制上市公司股权构成对会计稳健性的影响。结果显示:国有资本主导型企业的会计稳健性较之国有资本控股型和国有资本参与型企业差;随着国有资本持股比例的增加,企业的会计稳健性呈倒U型趋势变化;当非公有资本持股比例高于国有资本持股比例时,非国有资本持股比例与会计稳健性呈负相关关系。最后,根据结论提出建议:应推动国有资本主导型企业向国有资本控股型的转变,国有资本控股型企业应增加非公有资本的持股比例,国有资本参与型可适当增加国有资本的持股比例。
This dissertation takes the reform of mixed ownership of state-owned enterprises as the research background and takes the state-owned enterprises after mixed ownership reform as the research object. According to the change of state-owned shareholding proportion after the reform and the composition of its ownership structure, this paper deeply analyzes the ownership structure of the mixed ownership of listed companies Impact on accounting conservatism. The results show that: the accounting conservatism of state-owned capital-led enterprises is worse than that of state-owned capital and state-owned capital-participating enterprises; with the increase of the proportion of state-owned capital, the accounting firmness of enterprises shows an inverted U-shaped trend; When the proportion of shares held by public capital is higher than that of state-owned capital, the proportion of shares held by non-state-owned capital is negatively correlated with the conservatism of accounting. Finally, according to the conclusion, the author puts forward some suggestions: the state-owned capital leading enterprises should be promoted to the state-owned capital controlling type. The state-owned capital holding enterprises should increase the holding proportion of non-public capital. The state-owned capital participation type may increase the proportion of state- .