| DC 欄位 |
值 |
語言 |
| DC.contributor | 會計研究所 | zh_TW |
| DC.creator | 劉佳欣 | zh_TW |
| DC.creator | Jia-Sin Liu | en_US |
| dc.date.accessioned | 2011-6-29T07:39:07Z | |
| dc.date.available | 2011-6-29T07:39:07Z | |
| dc.date.issued | 2011 | |
| dc.identifier.uri | http://ir.lib.ncu.edu.tw:444/thesis/view_etd.asp?URN=984210008 | |
| dc.contributor.department | 會計研究所 | zh_TW |
| DC.description | 國立中央大學 | zh_TW |
| DC.description | National Central University | en_US |
| dc.description.abstract | 中國證監會(China Securities Regulatory, CSRC)於2005年4月29日根據《上市公司股權分置改革管理辦法》規定實施股權分置改革，將非流通股票（國有股與法人股）予以流通，中國政府也冀望透過此次改革恢復資本市場應有的體制。中國自1980年後期建立證券市場，同時施行國有企業私有化改革，中國政府仍想保有對國有企業之控制權，故採取有限度之管理辦法，將公司股票分為流通股與非流通股，中國股權分置之措施造成市場上的特殊現象，同時無法正確地反映公司的績效等問題。
中國的經濟體制近十年來的改革發展，相較於先進國家慢，同時法律制度的完善程度亦無法與其相比。2005年實施股權分置改革，根據中國證監會統計指出，2006年底完成股改公司占全部上市公司的比達高達96%，但是股改後，國有企業非流通股仍受到相關的限制，因此公司的經營績效是否能透過股權分置改革有顯著的影響，成為各界關注的焦點，本研究以2005、2006年完成股改之上市公司為樣本，借助公司財務績效指標衡量股權分置改革的成效如何，以及審計品質轉換，在股權分置改革前後，公司的長期經營績效變化。
本研究之實證結果，如下：
1. 股權分置改革後，公司的長期經營績效有顯著且正向之影響，同時又以前後一、二年更為明顯。
2. 股權分置改革後，公司更換為國際前十大會計師事務所較公司更換為非國際前十大會計師事務所之公司經營績效為佳。
| zh_TW |
| dc.description.abstract | On April 29, 2005, the China Securities Regulatory Commission (CSRC), released the Circular on Issues Concerning the Pilot Reform of Non-Tradable Share Structure, have a view to carrying out the guidelines on promoting reform, opening and steady development of China’s capital market, and addressing the problem of non-tradable share structure, after discussion launching the pilot reform of non-tradable.
CSRC statistics indicate that the end of 2006 to complete share reform companies accounted for all the listed companies more than up to 96%, but the state-owned enterprises of non-tradable shares are still subject to relevant restrictions, the company’s business performance is through the share reform has a significant impact, public focus on reform split share structure reform performance, thus this study examine companies was completed share reform , using the company’s financial performance ratio to measure the effectiveness. And after the split share structure reform change CPA Firm, the company’s long-term operating performance.
The empirical results show that:
1. After split share structure reform, the company long-term operating performance has significant positive influence.
2. The company converted international the top 10 CPA Firms with long-term performance efficiency more than conversion non-international the top 10 CPA firm have significant long-term performance and positive influence.
| en_US |
| DC.subject | 股權分置改革 | zh_TW |
| DC.subject | 長期經營績效與審計品質 | zh_TW |
| DC.subject | corporate performance | en_US |
| DC.subject | audit quality | en_US |
| DC.subject | Split Share Structure Reform | en_US |
| DC.title | 中國股權分置改革與公司經營績效-論析審計品質之影響 | zh_TW |
| dc.language.iso | zh-TW | zh-TW |
| DC.title | Chinese Split-Share Structure Reform and Corporate performance- Analysis the Impact of Audit Quality | en_US |
| DC.type | 博碩士論文 | zh_TW |
| DC.type | thesis | en_US |
| DC.publisher | National Central University | en_US |