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題名 中國關聯方交易揭露不實之行政處罰與國有企業之關聯性研究
The study of penalties for misrepresentation of related party transactions and state-owned enterprises in China
作者 葉添得
Yeh, Tien Te
貢獻者 戚務君
葉添得
Yeh, Tien Te
關鍵詞 關聯方交易
國有企業
選擇性執法
Related party transaction
State-owned enterprises
Selective enforcement
日期 2011
上傳時間 30-Oct-2012 11:43:28 (UTC+8)
摘要 本研究將中國的上市企業區分為國有企業與民營企業，藉以檢視中國證監會對上市企業的行政處罰是否存有選擇性執法的現象。調查結果顯示，國有企業較不容易因其關聯方交易之揭露不實而遭受證監會的行政處罰。這個結果代表證監會對民營企業之行政處罰有較低的重大性門檻。且進一步的調查發現，國有企業因關聯方交易揭露不實所面臨的處罰金額不一定高於民營企業因關聯方交易揭露不實所面臨的處罰金額。因此，本研究結果支持中國證監會的行政處罰存在選擇性執法的可能性。
This study examines the relationship between the enforcement actions on misrepresentation of related party transactions by the China Securities Regulatory Commission (CSRC) and the state-owned enterprises. In order to test empirical evidence of selective enforcement, we divided our samples into state-owned enterprises and the private enterprises. The major findings are as follows:(1)the state-owned enterprises are not prone to be punished for misrepresentation of related party transactions by CSRC. (2) the state-owned enterprises fines on misrepresentation of related party transactions are not higher than the private enterprises. The analysis and conclusions of this study prove the consequences of selective enforcement by CSRC.
參考文獻 一、中文文獻
李擎，2010，關於我國上市公司關聯方交易內部控制的探討，現代會計，第6期：22-25。
李進秋，2007，關聯方披露準則之國際比較，財會月刊，第27期：70-71。
李傳雙，2007，完善關聯方披露的若干建議，財會月刊，第16期：35。
宋國恩，2010，會計資訊披露違規行為問題研究-基於2008和2009年度證監會行政處罰決定書的實證分析，會計之友，第10期：頁30-31。
卓敏與胡波，2001，我國上市公司關聯交易行為研究，經濟問題，第11期：27-28。
周友蘇，2007，新證券法論，上海市：法律出版社。
施淑麗，2011，上市公司關聯交易問題探究，會計之友，第35期：74-77。
高偉華，2011，上市公司利用關聯交易進行盈餘管理的探討，現代經濟信息，第24
期：208-209。
曾慶生與陳信元，2006，國家控股、超額雇員與勞動力成本，經濟研究，第5期：74-86。
賀克宏，2011，試論我國上市公司關聯交易的法律規制與監管，雲南財經大學學報，第4期：144-145。
程春根，2011，關聯方披露存在的問題及改進建議，財會月刊，第22期：27-28。
費孝通，1985，鄉土中國，北京市：三聯書店
劉璇，2008，選擇性執法問題研究，中國科技信息，第20期：191-193。
趙婷，2006，關於上市公司資訊披露新舊會計準則的比較研究，吉林大學碩士論文。
盧聯生，2000，兩岸關聯方交易信息披露與法律責任之研究，台北：華泰圖書公司。
羅培新，2005，我國證券市場和諧生態環境之法律建構-以理念為研究視角，中國法學，第4期：89-102。

二、英文文獻
Aharony, J., C. J. Lee, and T. J. Wong. 2000. Financial packaging of IPO firms in China. Journal of Accounting Research 38: 103-126.
Aharony, J., J. Wang, and H. Yuan. 2010. Tunneling as an incentive for earnings management during the IPO process in China. Journal of Accounting and Public Policy 29:1-26.
Beasley, M. S. 1996. An compositon and financial empirical analysis of the relation between the board of director statement fraud. The Accounting Review. 71(10):443-465.
Clarke, D. C. 2003. Corporate governance in China: an overview. China Economic Review 14: 494-507.
Chen, D., D. Jiang, S. Liang, and F. Wang. 2011. Selective enforcement of regulation. China Journal of Accounting Research 4: 9–27.
Fan, P. H., and T. J. Wong. 2002. Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of Accounting and Economics. 33(8):401-425.
Jiang, D., S. Liang, and D. Chen. 2009. Government regulation, enforcement and economic consequences in transition economy: empirical evidences from chinese listed companies conducting split share structure reform. China Journal of Accounting Research 2(1):71–99.
Jiang, G., M. C. Lee, and H. Yue. 2010. Tunneling through intercorporate loans: the China experience. Journal of Financial Economics 98(5):1-20.
Jian, M., and T. J. Wong. 2003. Earning management and tunneling through related party transactions. Working paper, The Hong Kong University of Science and Technology.
Jian M., and T. J. Wong. 2010. Propping through related party transactions. Review of Accounting Studies 15:70–105.
Jia,C., S. Ding, Y. Li, and Z. Wu. 2009. Fraud, enforcement action, and the role of corporate governance: evidence from China. Journal of Business Ethics 90:561–576.
Liu, Q., and Z. Lu. 2007. Corporate governance and earnings management in the Chinese listed companies: a tunneling perspective. Journal of Corporate Finance 13:881-906.
La Porta, R., F. Lopez-De-Silanes, A. Shleifer, and R.Vishny. 1997. Legal determinants of external finance. Journal of Finance 52(2):1131–1150.
La Porta, R., F. Lopez-De-Silanes, A. Shleifer, and R.Vishny. 1998. Law and finance. Journal of Political Economy 106(6):1113–1155.
Lu, H., H. Pan, and C. Zhang. 2011. Political connections and judicial bias: evidence from Chinese corporate litigations. Working Paper, University of Pennsylvania.
Liu, G. S., and P. Sun. 2005. The class of shareholdings and its impacts on corporate performance: A case of state shareholding composition in Chinese public corporations.
Corporate Governance 13(1): 46-59.
La Porta, R., F. Lopez-de-Silanes, and A. Shleifer. 1999. Corporate ownership around the World. Journal of Finance 54:471-517.
Shleifer, A., and R. Vishny. 1997. A survey of corporate governance. Journal of Finance. 52:737-783.
Sun, Z., Z. Li, and J. Wang. 2006. Property rights, accounting information and debt contract: evidence from China’s listed companies. Management World 10:100–107.
Watts, R. L., and J. L. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards. Accounting Review 53(1):112-134.
描述 碩士
國立政治大學
會計研究所
99353054
100
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0993530541
資料類型 thesis
dc.contributor.advisor 戚務君zh_TW
dc.contributor.author (Authors) 葉添得zh_TW
dc.contributor.author (Authors) Yeh, Tien Teen_US
dc.creator (作者) 葉添得zh_TW
dc.creator (作者) Yeh, Tien Teen_US
dc.date (日期) 2011en_US
dc.date.accessioned 30-Oct-2012 11:43:28 (UTC+8)-
dc.date.available 30-Oct-2012 11:43:28 (UTC+8)-
dc.date.issued (上傳時間) 30-Oct-2012 11:43:28 (UTC+8)-
dc.identifier (Other Identifiers) G0993530541en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/54763-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計研究所zh_TW
dc.description (描述) 99353054zh_TW
dc.description (描述) 100zh_TW
dc.description.abstract (摘要) 本研究將中國的上市企業區分為國有企業與民營企業，藉以檢視中國證監會對上市企業的行政處罰是否存有選擇性執法的現象。調查結果顯示，國有企業較不容易因其關聯方交易之揭露不實而遭受證監會的行政處罰。這個結果代表證監會對民營企業之行政處罰有較低的重大性門檻。且進一步的調查發現，國有企業因關聯方交易揭露不實所面臨的處罰金額不一定高於民營企業因關聯方交易揭露不實所面臨的處罰金額。因此，本研究結果支持中國證監會的行政處罰存在選擇性執法的可能性。zh_TW
dc.description.abstract (摘要) This study examines the relationship between the enforcement actions on misrepresentation of related party transactions by the China Securities Regulatory Commission (CSRC) and the state-owned enterprises. In order to test empirical evidence of selective enforcement, we divided our samples into state-owned enterprises and the private enterprises. The major findings are as follows:(1)the state-owned enterprises are not prone to be punished for misrepresentation of related party transactions by CSRC. (2) the state-owned enterprises fines on misrepresentation of related party transactions are not higher than the private enterprises. The analysis and conclusions of this study prove the consequences of selective enforcement by CSRC.en_US
dc.description.tableofcontents 第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 研究架構 4
第二章 文獻探討 7
第一節 關聯方交易相關文獻 7
第二節 關聯方交易揭露之行政處罰相關規範 15
第三節 選擇性執法文獻 24
第三章 研究方法 30
第一節 觀念性架構 30
第二節 研究假說 31
第三節 變數衡量 33
第四節 研究設計與實證模型 37
第五節 資料來源與處理 40
第四章 實證結果與分析 45
第一節 敘述統計及相關分析 45
第二節 迴歸分析 50
第五章 結論與建議 58
第一節 研究結論 58
第二節 研究限制與研究建議 60
參考文獻 62
附錄 中國證券監督管理委員會行政處罰決定書彙總 65		zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0993530541en_US
dc.subject (關鍵詞) 關聯方交易zh_TW
dc.subject (關鍵詞) 國有企業zh_TW
dc.subject (關鍵詞) 選擇性執法zh_TW
dc.subject (關鍵詞) Related party transactionen_US
dc.subject (關鍵詞) State-owned enterprisesen_US
dc.subject (關鍵詞) Selective enforcementen_US
dc.title (題名) 中國關聯方交易揭露不實之行政處罰與國有企業之關聯性研究zh_TW
dc.title (題名) The study of penalties for misrepresentation of related party transactions and state-owned enterprises in Chinaen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 一、中文文獻
李擎，2010，關於我國上市公司關聯方交易內部控制的探討，現代會計，第6期：22-25。
李進秋，2007，關聯方披露準則之國際比較，財會月刊，第27期：70-71。
李傳雙，2007，完善關聯方披露的若干建議，財會月刊，第16期：35。
宋國恩，2010，會計資訊披露違規行為問題研究-基於2008和2009年度證監會行政處罰決定書的實證分析，會計之友，第10期：頁30-31。
卓敏與胡波，2001，我國上市公司關聯交易行為研究，經濟問題，第11期：27-28。
周友蘇，2007，新證券法論，上海市：法律出版社。
施淑麗，2011，上市公司關聯交易問題探究，會計之友，第35期：74-77。
高偉華，2011，上市公司利用關聯交易進行盈餘管理的探討，現代經濟信息，第24
期：208-209。
曾慶生與陳信元，2006，國家控股、超額雇員與勞動力成本，經濟研究，第5期：74-86。
賀克宏，2011，試論我國上市公司關聯交易的法律規制與監管，雲南財經大學學報，第4期：144-145。
程春根，2011，關聯方披露存在的問題及改進建議，財會月刊，第22期：27-28。
費孝通，1985，鄉土中國，北京市：三聯書店
劉璇，2008，選擇性執法問題研究，中國科技信息，第20期：191-193。
趙婷，2006，關於上市公司資訊披露新舊會計準則的比較研究，吉林大學碩士論文。
盧聯生，2000，兩岸關聯方交易信息披露與法律責任之研究，台北：華泰圖書公司。
羅培新，2005，我國證券市場和諧生態環境之法律建構-以理念為研究視角，中國法學，第4期：89-102。

二、英文文獻
Aharony, J., C. J. Lee, and T. J. Wong. 2000. Financial packaging of IPO firms in China. Journal of Accounting Research 38: 103-126.
Aharony, J., J. Wang, and H. Yuan. 2010. Tunneling as an incentive for earnings management during the IPO process in China. Journal of Accounting and Public Policy 29:1-26.
Beasley, M. S. 1996. An compositon and financial empirical analysis of the relation between the board of director statement fraud. The Accounting Review. 71(10):443-465.
Clarke, D. C. 2003. Corporate governance in China: an overview. China Economic Review 14: 494-507.
Chen, D., D. Jiang, S. Liang, and F. Wang. 2011. Selective enforcement of regulation. China Journal of Accounting Research 4: 9–27.
Fan, P. H., and T. J. Wong. 2002. Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of Accounting and Economics. 33(8):401-425.
Jiang, D., S. Liang, and D. Chen. 2009. Government regulation, enforcement and economic consequences in transition economy: empirical evidences from chinese listed companies conducting split share structure reform. China Journal of Accounting Research 2(1):71–99.
Jiang, G., M. C. Lee, and H. Yue. 2010. Tunneling through intercorporate loans: the China experience. Journal of Financial Economics 98(5):1-20.
Jian, M., and T. J. Wong. 2003. Earning management and tunneling through related party transactions. Working paper, The Hong Kong University of Science and Technology.
Jian M., and T. J. Wong. 2010. Propping through related party transactions. Review of Accounting Studies 15:70–105.
Jia,C., S. Ding, Y. Li, and Z. Wu. 2009. Fraud, enforcement action, and the role of corporate governance: evidence from China. Journal of Business Ethics 90:561–576.
Liu, Q., and Z. Lu. 2007. Corporate governance and earnings management in the Chinese listed companies: a tunneling perspective. Journal of Corporate Finance 13:881-906.
La Porta, R., F. Lopez-De-Silanes, A. Shleifer, and R.Vishny. 1997. Legal determinants of external finance. Journal of Finance 52(2):1131–1150.
La Porta, R., F. Lopez-De-Silanes, A. Shleifer, and R.Vishny. 1998. Law and finance. Journal of Political Economy 106(6):1113–1155.
Lu, H., H. Pan, and C. Zhang. 2011. Political connections and judicial bias: evidence from Chinese corporate litigations. Working Paper, University of Pennsylvania.
Liu, G. S., and P. Sun. 2005. The class of shareholdings and its impacts on corporate performance: A case of state shareholding composition in Chinese public corporations.
Corporate Governance 13(1): 46-59.
La Porta, R., F. Lopez-de-Silanes, and A. Shleifer. 1999. Corporate ownership around the World. Journal of Finance 54:471-517.
Shleifer, A., and R. Vishny. 1997. A survey of corporate governance. Journal of Finance. 52:737-783.
Sun, Z., Z. Li, and J. Wang. 2006. Property rights, accounting information and debt contract: evidence from China’s listed companies. Management World 10:100–107.
Watts, R. L., and J. L. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards. Accounting Review 53(1):112-134.		zh_TW