关于公司治理与信息披露的关系研究

近年来，我国上市公司信息披露质量不规范等现象依然很严重，信息披露的质量引起了社会大众的广泛关注。国内、国外学者的研究表明，信息披露质量在一定程度上与企业治理结构有着密切的关系。基于公司治理的相关理论，本研究从三个角度分析了公司治理对信息披露的影响：股权结构，董事会特征和监事会特征。通过查阅国内、国外学者的文献，探讨了公司治理与信息披露的相关性。选取深交所2014-2016年上市公司的基本数据，研究企业的公司治理结构，通过实证分析，建立多元线性回归模型，探讨公司治理与信息披露之间的关系。通过理论研究和实证研究，得出了随着企业股权趋于集中、董事会规模扩大、监事会人数增多，信息披露质量有显著提高的结论。最后，根据研究结论，提出了提高企业信息披露的建议和措施。
关键词： 公司治理结构；信息披露质量；多元线性回归

Research on the Relationship between Corporate Governance and Information Disclosure
Abstract: In recent years, the phenomenon of non-standard quality of information disclosure in China's enterprises is still very serious, and the quality of information disclosure has aroused widespread public concern. Research by domestic and foreign scholars shows that the quality of information disclosure has a close relationship with corporate governance structure to some extent. Based on the related theories of corporate governance, this study analyzed the impact of corporate governance on information disclosure from three perspectives: equity structure, board characteristics, and supervisory board characteristics. Through consulting the literature of domestic and foreign scholars, the relevance of corporate governance and information disclosure was discussed. The basic data of Shenzhen Stock Exchange listed companies from 2014 to 2016 was selected to study the company's corporate governance structure. Through empirical analysis, a multiple linear regression model was established to explore the relationship between corporate governance and the quality of information disclosure. Through theoretical and empirical research, obtained as companies tend to focus on equity, expanding the size of the board, increasing the number of supervisors, information disclosure quality has improved significantly conclusion. Finally, according to the research conclusions, the suggestions and measures to improve corporate information disclosure are put forward.
Key words: corporate governance structure; quality of information disclosure; multiple linear regression

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