摘要本文以2010年到2012年重大事项违规的105家A股机械制造业上市公司及与之按行业、规模、上市年限配对的105家上市公司为研究对象，用二元Logistic回归实证分析了公司治理与违规风险的相关性。研究发现：董事会、监事会规模越大，公司为ST时，上市公司违规概率越大；机构持股比例、管理层持股比例越大，审计意见为标准无保留时，上市公司违规概率较小。为此，本文提出通过提高机构持股比例、缩小董事会规模、采用股权激励的手段、精减监事会人员来减少上市公司违规行为的建议，希望给上市公司在解决违规问题时提供更多的参考思路。66165

毕业论文关键词  违规 公司治理 配对

毕 业 论 文 外 文 摘 要

Title    The study of the relationship between corporate governance and the risk of fraud                     

Abstract

Using panel data of 105 A-share machinery manufactory industry listed companies which committed fraud spanning from 2010 to 2012 and the corresponding 105 firms which are arranged in pairs with the former firms according to industry, scale and listing life, the paper analyses the relationship between corporate governance and the risk of fraud by the binary logistic method. It’s found that the larger the scale of either BOD or BOS is, or the firm’s condition is ST, the proportion of corporation fraud is lager while the larger the proportion of shares held by either institution or managers is, or audit opinion is standard, the less probability companies commit fraud with. Based on the above conclusion, the paper suggests to decrease the illegal actions of the listed firms by increasing institutional shareholding proportion, minimizing the BOD scale, using equity incentive approach and cutting down members in BOS, in order to provide more suggestions for the listed firms to solve fraud-related problems.

Keywords  Fraud  Corporate Governance  in pairs

目   次

1  引言 1

1.1  背景和意义 1

1.1.1  研究背景 1

1.1.2  研究意义 1

1.2  本文创新点 2

1.3  概念解释 2

1.3.1  公司治理与公司内部治理 2

1.3.2  上市公司违规 2

1.4  我国上市公司违规现状 3

1.4.1  违规类型 3

1.4.2  违规公司行业分布 3

2  理论研究 6

2.1  理论基础 6

2.1.1  委托代理理论 6

2.1.2  公司治理理论 6

2.2  文献综述 7

2.2.1  国外研究现状 7

2.2.2  国内研究现状 8

2.2.3  文献综述小结 10

3  实证研究 10

3.1  研究假设 10

3.1.1  外部治理与上市公司违规行为 11

3.1.2  股权结构与上市公司违规行为