企业盈利能力、国际化与网络财务报告系统质量  

Firm Profitability,Internationalization and the Quality of Network Financial Reporting System

作　　者：王海林[1] 李斌[1] WANG Hailin;LI Bin(Capital University of Economics and Business,Beijing 100070,China)

机构地区：[1]首都经济贸易大学会计学院,北京100070

出　　处：《首都经济贸易大学学报》2018年第6期82-88,共7页Journal of Capital University of Economics and Business

基　　金：国家社会科学基金项目"企业关系网络;输入型和内生型内部控制缺陷防扩散机制研究"(14BGL189)

摘　　要：经济全球化为中国企业走向海外提供了条件,一方面,日益壮大的中国企业需要开拓国际市场走向国际化经营,另一方面,国际化可以使企业通过参与复杂环境中的竞争让自身变得更强大。在国际化过程中,充分利用互联网技术提高网络财务报告系统质量是改善企业财会信息服务能力和水平、提高管理水平的必然选择。依据公司披露的数据分析上市公司的国际化程度,研究它对公司网络财务报告系统质量的影响,以及它对企业盈利能力与网络财务报告系统质量关系的作用。研究显示,企业盈利能力与网络财务报告系统质量呈正相关关系,而国际化也有助于企业提高网络财务报告系统质量。Economic globalization provides conditions for Chinese firms to go overseas.On the one hand the growing Chinese enterprises need to develop the international market,on the other hand the enterprises can become more powerful by participating in the competition in the complex international environment.In the process of internationalization it is the inevitable choice for a firm to improve the ability and level of the enterprises’financial and accounting information services by making full use of the current internet technology.This paper makes an empirical research on the relationship among the profitability of enterprises,the degree of internationalization and the quality of network financial reporting system(IFRS)by examining the websites samples of the listed companies.The result shows that the profitability of enterprises is positively related to the quality of IFRS,and the internationalization is also helpful for enterprises to improve the quality of IFRS.

关 键 词：网络财务报告系统 盈利能力 国际化 公司网站 

分 类 号：F275[经济管理—企业管理]