智能化转型与会计信息披露质量:影响效应和作用机制  

Intelligent transformation and accounting information disclosure quality:influence effect and mechanism

作　　者：刘雨泽 杨杰 韩晓晨[1,2] LIU Yuze;YANG Jie;HAN Xiaochen(School of Business Administration,Liaoning Technical University,Huludao 125105,China;Ordos Research Institute,Liaoning Technical University,Ordos 017000,China)

机构地区：[1]辽宁工程技术大学工商管理学院,辽宁葫芦岛125105 [2]辽宁工程技术大学鄂尔多斯研究院,内蒙古鄂尔多斯017000

出　　处：《辽宁工程技术大学学报(社会科学版)》2025年第2期93-101,共9页Journal of Liaoning Technical University(Social Science Edition)

基　　金：辽宁省教育厅高校基本科研项目(LJ112410147069);辽宁工程技术大学鄂尔多斯研究院校地合作项目(YJY-XD-2023-008)。

摘　　要：针对智能化转型对会计信息披露质量的影响问题,采用实证研究的方法,以2009—2023年沪深两市A股上市公司为研究样本,分析智能化转型对会计信息披露质量的影响。研究表明:智能化转型显著提升会计信息披露质量。内部控制质量在智能化转型与会计信息披露质量之间发挥中介作用。会计信息可比性在智能化转型与会计信息披露质量之间发挥中介作用。非国有企业和高新技术企业中智能化转型对会计信息披露质量的促进作用更显著。研究结论为提升智能化转型对会计信息披露质量的促进作用提供参考。In response to the impact of intelligent transformation on the quality of accounting information disclosure,an empirical study was conducted to analyze the effect of intelligent transformation on the quality of accounting information disclosure,using A-share listings on the Shanghai and Shenzhen stock markets from 2009 to 2023 as the research sample.Research shows that the intelligent transformation of enterprises significantly improves the quality of accounting information disclosure.The quality of internal control plays an intermediary role between the intelligent transformation and the quality of accounting information disclosure.The comparability of accounting information plays a mediating role between the intelligent transformation and the quality of accounting information disclosure.The role of intelligent transformation in promoting the quality of accounting information disclosure is more significant in non-state-owned enterprises and high-tech enterprises.The research conclusion provides reference for improving the promotion effect of intelligent transformation on the quality of accounting information disclosure.

关 键 词：智能化转型 会计信息披露质量 会计信息可比性 内部控制质量 智能数字技术 

分 类 号：F275[经济管理—企业管理]