董秘的财务经济与会计信息披露质量  

The Relationship between Secretaries’ Financial Experience and Accounting Information Disclosure Quality

作　　者：刘琴[1] 

机构地区：[1]中南财经政法大学会计学院

出　　处：《中南财经政法大学研究生学报》2015年第3期91-97,共7页Journal of the Postgraduate of Zhongnan University of Economics and Law

摘　　要：会计信息披露质量日益引起人们的关注,但鲜有研究涉及董事会秘书的特征对会计信息披露质量的影响。本文将董事会秘书的财务经历进行细分,利用实证方法着重分析研究董事会秘书特征中的财务经历对会计信息披露质量的影响。研究发现,既有财务工作经历也有财会教育背景的董秘与会计信息披露质量呈现显著的正相关关系,有财务工作经历但无财会教育背景的董秘与会计信息披露质量呈显著的负相关关系,有财会教育背景但无财务工作经历的董秘与会计信息披露质量也呈显著的反向关系。这些发现都将有助于企业对董秘的选拔及任免。The quality of information disclosure has attracted much attention,however,few studies involve the impact of features of the secretary of the Board of Directors on quality of information disclosure. In this paper,the secretary of the Board’s financial experience is divided into three categories. It focuses on the impact characteristics of the Secretary of the Board of Directors-financial experience on the financial information disclosure quality using of empirical analysis models. This paper finds that secretary of Board of Directors who have financial experience and accounting education is positively correlated with the accounting information disclosure quality. The paper also finds that secretary of Board of Directors who have financial experience but without accounting education or who have accounting education but without financial experience is negatively correlated with the accounting information disclosure quality. These findings will help enterprises select and promote secretary of Board of Directors.

关 键 词：董事会秘书 财务经历 会计信息披露质量 

分 类 号：F275[经济管理—企业管理] F271[经济管理—国民经济]