我国上市公司的股权结构与盈余质量:现实问题与理性思考

Ownership Structure and Earnings Quality of Listed Companies in China: Reality Issues and Rational Thinking

股权结构、代理冲突与盈余质量是一个互动的关系。本文在提出了一个股权结构、代理冲突与盈余质量的分析框架以后,具体分析了我国上市公司特殊的股权结构及代理冲突对盈余质量的影响。并结合我国证券市场的制度环境和我国上市公司特殊的股权结构及代理冲突,提出了改善我国上市公司盈余质量的建议。

A paper has been published on the interactive relationship among ownership structure, agency conflict and earnings quality. This paper put forward a framework analyzing the three factors and then analyzed the impact of ownership structure and agency conflict of listed companies special in China on earnings quality. Recommendations to improve the earnings quality of domestic listed companies are included in the paper, in the context of China’s security market system and the particular situation of ownership structure and agency conflict of listed companies.