导　　师： 胡玉明

学科专业： 120201

授予学位： 硕士

作　　者： ;

机构地区： 暨南大学

摘　　要： 本文以沪深A股制造业上市公司为样本，对其成本信息有用性进行问卷调查。为了更好地验证上市公司成本信息的有用性，对同一上市公司的财务总监与分管财务的副总经理分别进行问卷调查。财务总监是成本信息的提供者，而分管财务的副总经理是作为成本信息的使用者。通过问卷调查的形式，获取上市公司对外财务报告上没有的信息，对上市公司进行深入分析。本文通过四个维度对成本信息的有用性进行验证，分别是：企业经营环境、企业成本信息的目的性、企业经营绩效和成本信息使用者对成本信息的满意程度。 通过分析，本文得出以下结论：上市公司经营环境越好，成本信息的目的性越强；上市公司经营环境越好，其经营绩效越好；上市公司经营环境越好，成本信息使用者对其效果越满意；成本信息的目的性越强，上市公司的经营绩效越好。作为成本信息提供者的财务总监对成本信息较为乐观，而作为成本信息使用者的副总经理对成本信息的满意程度却不高。 This paper explores the usefulness of cost information of the listed A share companies ofShanghai Stock Exchange and Shenzhen Stock Exchange. In order to better invest the usefulnessof cost information, the paper distributes questionnaires to Chief Financial Officer/(CFO/) and thegeneral managers who in charge of Finance. CFO are person who supply cost information, andthe general managers who in charge of Finance are the users of cost information. Thequestionnaires get information which do not disclose in the Financial Report to further study thecompanies. The paper studies the cost information through four dimensions, the businessenvironment of listed enterprises, the goals of cost information, business performance and thesatisfaction of cost information users. Through the analyze, there are the following conclusions. The better the businessenvironment of the listed enterprises, the stronger the goals of cost information. Businessenvironment of listed enterprises has the positive correlation with business performance. Thebetter the business environment of the listed enterprises, the more satisfaction of costinformation users. The goals of cost information have positive correlation with businessperformance. The CFO showed positive attitude to cost information, while the general managersshowed low satisfaction to it.

关 键 词： 制造业上市公司 成本信息有用性 问卷调查

领　　域： [经济管理] [经济管理]