会计信息化规制能提高会计信息质量吗——基于《企业会计信息化工作规范》实施的准自然实验  

Can Accounting Informatization Regulation Improve the Quality of Accounting Information?——Quasi-natural Experiments Based on the Implementation of Enterprise Accounting Informatization Working Standards

作　　者：周卫华 李一诺 董木欣 Zhou Weihua

机构地区：[1]中国财政科学研究院,100142 [2]国家开放大学,100039

出　　处：《会计研究》2023年第11期31-49,共19页Accounting Research

基　　金：全国会计重点科研课题“大数据与智能会计标准化建设问题研究”(2023KJA3-10)。

摘　　要：会计信息化规制是政府部门或行业组织介入企业利用计算机、网络通信等现代信息技术开展会计信息生产过程并对企业会计信息化产生影响的行为,属于会计规制的重要组成部分。借助《企业会计信息化工作规范》的实施这一准自然实验,研究发现:《企业会计信息化工作规范》的实施对于会计信息质量具有显著提升作用。以上实证结果在安慰剂检验、更换实验组和对照组等稳健性检验后依然成立。机制分析显示,《企业会计信息化工作规范》的实施通过提高内部控制水平和增强外部审计效率两个渠道推动会计信息质量提升。进一步研究认为,《企业会计信息化工作规范》对于会计信息质量的提升作用在国有企业和低管理层权力企业中更为显著,为下一步加强政策实施重点和方向提供新的实证证据。本文希望为会计信息化政策制定、实施和推广提供理论依据和经验证据,拓展会计信息化规制研究思路,丰富会计规制的研究文献。Accounting informatization regulation is an important part of accounting regulation,which refers to the behavior that government depart-ments or industry organizations intervene enterprises to carry out accounting information production by using modern information technology such as com-puter and network communication and have an impact on enterprise accounting informatization.With the help of the quasi-natural experiment of the imple-mentation of Working Standards for Enterprise Accounting Informatization,the research finds that the implementation of Working Standards for Enterprise Accounting Informatization can significantly improve the quality of accounting information.The above empirical results are still valid after the robustness tests including placebo test and a new grouping method.Mechanism analysis shows that the implementation of the Work Standards for Enterprise Account-ing Informatization can improve the quality of accounting information by improving the level of internal control and enhancing the efficiency of external au-dit.Further research shows that the Work Standards for Enterprise Accounting Informatization plays a more significant role in improving the quality of ac-counting information in state-owned enterprises and enterprises with low management power,which provides new evidence for strengthening the focus and direction of policy implementation in the next step.This thesis provides theoretical basis and empirical evidence for the formulation,implementation and promotion of accounting informatization policy,expands the research ideas of accounting informatization regulation,and enriches the research literature of accounting regulation.

关 键 词：会计信息化规制 会计信息质量 会计信息化工作规范 

分 类 号：F275[经济管理—企业管理] F270.7[经济管理—国民经济]