我国保险业上市公司会计收益质量影响因素研究  

Influencing Factors of Accounting Profit Quality of Listed Companies in Insurance Industry of Our Country

作　　者：赵明浩[1] 杨宇尘 ZHAO Minghao YANG Yuchen(School of Accounting, Guizhou University of Finance and Economics, Guiyang, Guizhou ,550025, China College of Economics and Management, Northwestern A ＆ F University, Yangling, Shaanxi, 712100, China)

机构地区：[1]贵州财经大学会计学院,贵州贵阳550025 [2]西北农林科技大学经济管理学院,陕西杨凌712100

出　　处：《西安石油大学学报（社会科学版）》2017年第4期45-52,共8页Journal of Xi’an Shiyou University:Social Science Edition

基　　金：2016年贵州省研究生教育创新计划项目(黔教研合KYJJ字[2016]03);2015年贵州省教育厅高等学校人文社会科学研究项目(2015DXS12)

摘　　要：基于2012—2016年我国保险业上市公司的相关数据,从宏观和微观两个角度,对我国保险业上市公司会计收益质量的影响因素进行了实证分析。结果发现:利率水平、公司资产规模、上市年限及上市公司高管是否有政府工作背景对公司会计收益质量有显著影响,而前期国民经济发展水平和公司财务风险水平对公司会计收益质量则没有显著影响。提出了"新常态"下我国保险业上市公司提高会计收益质量的具体建议,以期促进我国保险业上市公司的持续健康发展。Based on the data of listed companies in insurance industry of our county from 2012 to 2016 and from macro perspective and micro perspective, this paper makes an empirical analysis on the influence fac- tors of accounting profit quality. This study finds out that level of interest rate, company asset size, listing years and whether senior executives possessing government working background have a significant impact on account- ing profit quality,while first -phase national economy development level and company financial risk level dont have remarkable effects on accounting profit quality. Based on the above, some concrete suggestions to improve accounting profit quality under ＂New Normal＂ are put forward to listed companies in insurance industry of our country, in order to promote the sustainable and healthy development of listed companies in insurance industry.

关 键 词：保险业 上市公司 会计收益质量 资产负债率 新常态 

分 类 号：F840.322[经济管理—保险]