总经理特征与公司控制权——基于不同会计信息质量的经验研究  

The Managers′Character and the Control Right of Corporation:an Empirical Research Based on Different Accounting Information Quality

作　　者：陈庆杰[1] 柯大钢[1] 

机构地区：[1]西安交通大学管理学院,西安710049

出　　处：《管理评论》2006年第12期55-60,共6页Management Review

摘　　要：本文以我国证券市场上披露虚假会计信息而遭到证监会或财政部处罚的上市公司为样本,以及与样本公司披露虚假会计信息年份前一年年末资产规模相同或相近的公司,作为对照组,研究了在会计信息质量良好与虚假两种不同情况下,上市公司总经理特征与其是否拥有公司控制权之间的相关性。本文发现,会计信息良好的公司,两职合一的可能性与总经理学历指标呈现显著正相关,即素质越高的经理,越有可能成为股东的代表,拥有控制权。由此得出在确保会计信息质量可靠性的条件下控制权与经营权合流比分离更有效的结论,并以此建议公司应当选取能真正代表公司利益的人担当公司高层管理人员,并加强对其受教育程度和职业素质的关注。This paper researches the relationship between the manager's character and his possessing of control right when the accounting information quality is fraud or true, regarding to the swatch, namely, the listed companies that are punished by the Securities Regulatory Commission or the Ministry of Finance and these companies with the same or approximate asset as the swatch in one year before fraud year by the analytical method of Logistic. This paper finds that when the company′s accounting information quality is true, that two position are identical presents subtractive relativity with the education degree of the managers, namely, the higher the managers′ educational level is, the more likely it is for the managers to have the control right on behalf of the stockholders. So, this paper concludes that the confluence of the two positions is more effective than their separation in order to make the accounting information quality reliable. This paper also suggests choosing one person who represents the whole company′s interest and paying more attention to his educational level and vocational quality.

关 键 词：会计信息质量 总经理特征 学历 控制权 经营权 现代企业制度 

分 类 号：F224[经济管理—国民经济]