大数据与会计功能--新的分析框架和思考方向  

Big data and accounting function:A new analysis direction and framework

作　　者：马慧 靳庆鲁[2] 王欣 MA Hui;JIN Qing-lu;WANG Xin(School of Economics and Management,Tongji University,Shanghai 200092,China;Institute of Accounting and Finance,Shanghai University of Finance and Economics,Shanghai 200433,China;College of Business,Shanghai University of Finance and Economics,Shanghai 200433,China)

机构地区：[1]同济大学经济与管理学院,上海200092 [2]上海财经大学会计与财务研究院,上海200433 [3]上海财经大学商学院,上海200433

出　　处：《管理科学学报》2021年第9期1-17,共17页Journal of Management Sciences in China

基　　金：国家自然科学基金资助项目(71625002;72032003);教育部人文社会科学重点研究基地资助重大项目;高等学校学科创新引智计划资助项目(B18033)。

摘　　要：在大数据发展增加信息供给的背景下,本研究从会计基本功能切入旨在构建符合大数据时代背景的公司会计财务行为的分析框架.首先解析大数据环境下不同信息供给方的信息披露行为,再从信息需求方视角来考察大数据发展如何通过对原有信息的补充和认证而作用于契约安排和估值需求.基于大数据发展对公司与投资者之间信息交换和相互学习机制的建立,接下来分析投资者生产信息对公司行为决策以及利益相关方信息对公司估值的影响.最后,将研究框架从市场内部拓展至整个经济体,进一步考察大数据环境下的政府和市场如何通过信息连通和学习效应来实现资源配置中的互补优化.嵌入大数据的公司会计财务分析框架不仅有助于完善和拓展传统会计信息理论,也能为监管层、投资者和公司正确认识并建立大数据思维、挖掘大数据价值提供借鉴.The development of big data has expanded the supply of information,which may have a profound impact on the information environment.The paper first analyzes the determinants and characteristics of information disclosure,and then examines the effect on contract arrangement and valuation from the perspective of information demander.Based on the information exchange and learning mechanism between firms and investors,the paper further investigates the effect of information produced by investors on corporate financial policy and the effect of information from other stakeholders on the valuation.Finally,the mutual learning effect of market mechanism and government in resource allocation is explored using the similar research framework.By analyzing,digging and using the new information from big data,a new analysis framework can be established.This paper contributes to the traditional accounting information theory,and provides an analytical framework to explore how development of big data affects corporate financial policy and accounting choice.The paper also sheds light on big data thinking for regulators,investors and companies.

关 键 词：大数据 会计功能 学习效应 

分 类 号：F230[经济管理—会计学] F275[经济管理—国民经济]