财务共享中心模式下提升企业会计稳健性的组态研究--基于东北三省上市企业的fsQCA分析  

Accounting Robustness under the Popularization of Financial Sharing Centers--FsQCA Analysis of Listed Companies in the Three Eastern Provinces

作　　者：张月武[1] 李葳 Zhang Yuewu;Li Wei(College of Economy and Management,Qiqihar University,Qiqihar Heilongjiang 161003)

机构地区：[1]齐齐哈尔大学经济与管理学院,黑龙江齐齐哈尔161003

出　　处：《沈阳师范大学学报（社会科学版）》2024年第3期89-96,共8页Journal of Shenyang Normal University(Social Science Edition)

基　　金：黑龙江省高校基本科研经费项目(135509144)。

摘　　要：基于沪深A股73家东北三省上市企业,选用模糊集定性比较分析(fsQCA)的方法,从组态视角分析了财务共享服务中心、企业债务契约、股权集中度、高管股权激励、企业内部控制这5个前因变量与企业会计稳健性的关系。研究结果表明,东北三省企业会计稳健性的提升是多种因素共同作用的结果,存在3种实现东北三省企业高会计稳健性的构型,其中一组核心条件为高债务契约、低股权激励和低内部控制,另外两组核心条件为高财务共享、高债务契约。研究结论为东北三省企业在财务共享服务中心模式下选择提高企业会计稳健性路径时提供了一定的参考思路。Taking 73 listed companies in the three eastern provinces of China,including the Shanghai and Shenzhen A-shares,as research objects,the fuzzy set qualitative comparative analysis(fsQCA)method was used to analyze the relationship between five pre-factors,including financial shared service centers,corporate debt contracts,equity concentration,executive equity incentives,and internal control of enterprises and accounting conservatism from a configuration perspective.The results showed that the improvement of accounting conservatism in the three provinces of Northeast China was the result of the combined effects of multiple factors.There were three configurations for achieving high accounting conservatism in the three provinces of Northeast China.One set of core conditions is high debt contracts,low equity incentives,and low internal control,while the other two sets of core conditions are high financial sharing and high debt contracts.The research conclusion provided some reference ideas for enterprises in the three provinces of Northeast China to choose the path to improve accounting conservatism under the financial shared service center model.

关 键 词：财务共享 会计稳健性 fsQCA 

分 类 号：F275[经济管理—企业管理]