互联网商业模式、管理会计应用水平与价值创造  

Internet Business Model,Management Accounting Application Level and Value Creation

作　　者：仝自强 李鹏翔[1] 耿宏艳 杨磊[2] TONG Zi-qiang;LI Peng-xiang;GENG Hong-yan;YANG Lei(Xi’an Jiaotong University,Xi’an 710049;Chang’an University,Xi’an 710064,China)

机构地区：[1]西安交通大学管理学院,陕西西安710049 [2]长安大学经济与管理学院,陕西西安710064

出　　处：《当代财经》2021年第11期138-148,共11页Contemporary Finance and Economics

基　　金：国家社会科学基金项目“基于集成场全球价值链视角的一带一路产能合作研究”(17BJL063)。

摘　　要：在数字经济背景下,互联网'人工智能不断与会计相融合,因此以上市公司财务报告为对象,基于Word2Vec的文本分析和机器学习技术,构建衡量上市公司互联网商业模式实施程度和管理会计应用水平的指标,实证分析了企业互联网商业模式实施程度对管理会计应用水平的影响以及管理会计应用水平与价值创造之间的关系。研究发现:互联网商业模式实施程度越高的企业,管理会计应用水平越高;互联网商业模式主要是通过提升战略管理、预算管理和绩效管理而提升管理会计应用水平的。进一步研究发现:管理会计应用水平的提升能显著增强企业的价值创造能力;管理会计应用水平对价值创造的影响主要源自战略管理、绩效管理以及预算管理三个方面。In the context of digital economy,the Internet and artificial intelligence are more and more integrated with accounting.For this reason,by taking the financial reports of listed companies as the research objects and the text analysis of Word2Vec and the machine learning technology as the basis,this paper constructs the index to measure the implementation level of Internet business model and the application level of management accounting of the listed companies.It also empirically analyzes the impact of the implementation level of corporate Internet business model on the application level of management accounting and the relationship between the application level of management accounting and value creation.The findings show that the higher the degree of implementing the Internet business model,the higher the application level of management accounting;the Internet business model improves the application level of management accounting mainly through improving the strategic management,the budget management and the performance management.It is found through further study that the improvement of the application level of management accounting can significantly enhance the corporate value creation ability.The impact of the application level of management accounting on value creation mainly comes from the three dimensions:the strategic management,the performance management and the budget management.

关 键 词：互联网商业模式 管理会计 价值创造 文本分析 机器学习 

分 类 号：F275.2[经济管理—企业管理]