媒体监督在增强会计信息透明度中的作用 -会计学专业

摘要

本文从媒体的角色与功能出发，结合代理理论和公共领域理论，探讨了媒体监督的动机和对企业管理层的约束作用。实践影响章节通过实证分析，展示了媒体监督在提升会计信息质量、促进企业治理结构优化、增强投资者决策准确性以及构建违规行为威慑与预防机制方面的积极作用。文章进一步探讨了媒体监督与会计透明度的互动机制，分析了媒体监督如何促进会计信息透明度的提高，以及会计透明度对媒体监督反馈的依赖性。同时，研究了信息传播机制在两者之间的桥梁作用，以及监管政策如何协调媒体监督与会计透明度的关系。在提升媒体监督效果的策略部分，本文提出了一系列具体措施，包括增强媒体的专业能力建设，完善信息来源与核实机制，强化法律法规对媒体监督的保障，以及建立媒体与会计监管机构的协作机制。这些策略旨在通过提高媒体的专业性和独立性，确保信息的准确性和及时性，从而更有效地促进会计信息透明度的提升。

关键词：媒体监督会计信息透明度企业治理投资者决策法律法规

Abstract

Based on the role and function of media, combined with agency theory and public domain theory, this paper discusses the motive of media supervision and its restraining effect on enterprise management. Through empirical analysis, the chapter of practical impact shows the positive role of media supervision in improving the quality of accounting information, promoting the optimization of corporate governance structure, enhancing the accuracy of investors' decisions, and building a mechanism for deterring and preventing violations. This paper further discusses the interaction mechanism between media supervision and accounting transparency, analyzes how media supervision promotes the improvement of accounting information transparency, and the dependence of accounting transparency on media supervision feedback. At the same time, the paper studies the role of information dissemination mechanism as a bridge between the two, and how regulatory policies coordinate the relationship between media supervision and accounting transparency. In the strategy part of improving the effect of media supervision, this paper puts forward a series of concrete measures, including enhancing the professional capacity building of media, improving the information source and verification mechanism, strengthening the guarantee of media supervision by laws and regulations, and establishing the cooperation mechanism between media and accounting regulators. These strategies aim to ensure the accuracy and timeliness of information by improving the professionalism and independence of the media, so as to promote the transparency of accounting information more effectively.

Keyword:Media supervision Accounting information transparency Enterprise governance Investor decisions Laws and regulations

1绪论 1

1.1研究背景及意义 1

1.2国内外研究现状 1

1.3研究目的 1

2媒体监督的理论基础 1

2.1媒体的角色与功能 1

2.2代理理论与媒体监督的动机 2

2.3公共领域理论与会计信息的公开讨论 2

2.4委托-代理理论与媒体对企业管理层的约束 2

3媒体监督的实践影响 2

3.1媒体监督对会计信息质量的提升作用 3