自利性归因

理论分析从三个方面进行，第一是引出我国上市公司年报中是存在自利性归因的。

First , the phenomenon that self-serving attribution behaviors exist in public companies of China is admitted .

自利性归因倾向是管理层操纵年报语言信息的重要手段之一。

Self-serving attribution tendency is one of the important means for managers to manipulate language information in annual report .

这就是我国上市公司进行语言信息的自利性归因的根本原因。

This is the root causes of self-serving attribution of language information we were trying to identify in public companies .

统计数据显示，非典时期，相关行业公司的自利性归因行为异常突出，违背了信息披露的可靠性原则。

Statistics implies the self-serving attribution behavior is very popular in listed companies and violates the reliability principle for information disclosure .

从委托代理理论引出来的逆向选择、信号传递、信息不对称和道德风险等都是研究自利性归因的理论基础。

From principal-agent theory , the concepts of adverse selection , signaling information asymmetric and moral hazard build the foundation of self-serving attribution theory .

接着就自利性归因对信息质量的影响进行分析，最后是对自利性归因的动机分析。

Then , the influence of information will be analyzed with self-serving attributions . Finally , the motive of self-serving attribution actions will be analyzed .

自利性归因理论表明，人们并不总是将自己的行为原因外在化，人们把各自的行为归因于个人还是外界环境取决于这种行为的性质。

From self-serving attribution theory , people do not always ascribe their actions to external environment . Attributing their behaviors to external surroundings or internal quality depends on the nature of their actions .

参考前人的研究设计和方法，分析得出的结论是：我国沪市A股上市公司年报确实存在自利性归因倾向，业绩优异的公司更愿意把其归因于内部，业绩较差的公司更多的归因于外部。

Based on researches and methods of our predecessors , it is concluded that the tendency of self-serving attribution does exist in financial annual report of national public companies in A-share market of Shanghai .

本文是研究管理层的自利性归因行为，是分析一个人的内心的想法和外在行为的方法，在这里用到印象管理理论是必要的，这样可以更清楚的看到管理者外在行动的内心活动。

This thesis is designed for studying the self-serving attribution behaviors of management layer and analyzing personal internal thinking and external actions . In this thesis , impression management theory is necessary for studying personal internal pattern of administrators .

尽管西方学者已展开了一定数量的研究，并在不同程度上发现了自利性归因倾向的存在，但在我国，关于这一问题的研究尚处于起步阶段，相关讨论与分析也十分有限。

Western scholars have carried out a certain amount of studies on this issue and have found the existence of the tendency on varying degrees . But studies on this issue are still at a starting stage in our country . Discussions and analyses are very limited .