制造业数字化转型会影响会计稳健性吗?  

Will Digital Transformation of Enterprises Affect Accounting Conservatism?

作　　者：杨芳[1] 张和平 孙晴晴 刘禹轩 YANG Fang;ZHANG He-ping;SUN Qing-qing;LIU Yu-xuan(School of Economics and Management,Yunnan Minzu University,Kunming Yunnan 650504)

机构地区：[1]云南民族大学经济与管理学院,云南昆明650504

出　　处：《湖南财政经济学院学报》2024年第3期36-47,共12页Journal of Hunan University of Finance and Economics

基　　金：云南省哲学社会科学规划社会智库2023年度项目“农产品供应链与农业社会化服务耦合下的云南集约型设施农业发展路径研究”(项目编号:SHZK2023204)。

摘　　要：选取2011—2021年沪深A股上市制造业企业作为研究样本,实证检验制造业数字化转型对会计稳健性的影响及其作用机制。研究发现,制造业数字化转型对会计稳健性具有正向促进作用。机制层面,制造业数字化转型主要通过两个渠道来增强会计稳健性:一是从管理层面提高企业内部控制质量;二是从生产层面提高企业全要素生产率。异质性结果表明,制造业数字化转型对企业会计稳健性的正向影响效应在国有企业更为显著,而高科技企业属性则会削弱制造业数字化转型对会计稳健性的作用效果。研究结论对制造业数字化转型与会计稳健性的相关研究起到了增量作用,对推动制造业数字化转型和构建智能经济新形态具有重要参考价值与启示意义。This paper selects manufacturing enterprises listed on the Shanghai and Shenzhen A-shares of China from 2011 to 2021 as research samples to examine the impact and mechanism of digital transformation of manufacturing enterprises on accounting conservatism.Research has found that digital transformation of manufacturing enterprises can significantly enhance accounting conservatism.The intermediary mechanism test shows that the digital transformation of manufacturing enterprises mainly enhances the robustness of enterprise accounting through two aspects:firstly,improving the quality of internal control from the management level,and secondly,improving the total factor productivity of enterprises at the production level.The heterogeneity analysis results show that the effect of digital transformation on improving the accounting robustness of manufacturing enterprises is more evident in state-owned and non high-tech manufacturing enterprises.The research conclusion enriches the research on the economic consequences of digital transformation of enterprises,and further expands the research on the influencing factors of accounting conservatism.It has important reference value and inspiration significance for promoting the digital transformation of manufacturing enterprises,building new forms of intelligent economy,and high-quality development of enterprises.

关 键 词：数字化转型 会计稳健性 内部控制 全要素生产率 高质量发展 

分 类 号：F234.4[经济管理—会计学]