会计参与和价值创造——基于企业非财务人员视角的调查与分析  

Accounting Participation and Firms' Value Creation: Based on the Survey and Analysis of Non-financial Staff in Chinese Firms

作　　者：苏文兵[1] 邓峰[2] 周齐武[3] 徐海丽[1] 

机构地区：[1]南京大学会计学系,江苏南京210093 [2]加利福尼亚州立大学管理学院,美国萨克拉门托95819 [3]圣地亚哥州立大学会计学院,美国圣地亚哥92182

出　　处：《审计与经济研究》2010年第6期50-56,67,共8页Journal of Audit & Economics

基　　金：国家自然科学基金项目(70572049);南京大学商学院和南京大学会计与财务研究院科研基金

摘　　要：国外越来越多的文献及企业报告强调会计人员可以并应该广泛参与企业的各项经营活动,为企业价值创造做贡献。通过对企业经理人的调查,我们初步了解了中国会计人员在企业各项价值创造活动中的参与程度及其适合程度。调查发现,我国会计人员在继续做好传统财务工作的同时,业务范围已有很大突破,从传统财务领域扩展到了众多非财务领域。统计分析还发现,会计参与程度、适合程度与企业规模显著正相关,与国有股所占比例显著负相关,而与企业所在地区、所属行业、上市与否、受访者个人的职位高低及其工龄长短等没有明显关系。A growing number of foreign literature and business reports stress that accountants can and should participate extensively in different kinds of business activities in order to make an important contribution to the value creation.Based on the survey on the firms＇ managers,we get a preliminary understanding on the degree of accountants＇ participation and its suitability in business activities.We find that participation scope of accountants has expanded from traditional areas to many non-financial fields,even though there is still much room for improvement.Statistical analysis also shows that the degree of accountants＇ participation and suitability is significantly affected by the size and equity structure of the firms,while it has nothing to do with the other characteristics of firms and individual characteristics of the respondents.

关 键 词：会计职能 价值创造活动 参与程度 适合程度 

分 类 号：F230[经济管理—会计学]