作　　者： ; ;

机构地区： 浙江工商大学

出　　处： 《会计研究》 2023年第2期52-64,共13页

摘　　要： 本文基于会计信息系统论,研究数字技术在商业实践中的应用如何影响会计系统生产具有前瞻性的会计信息。研究发现,企业数字化提高了业绩预告的准确度和精确度。其作用机制在于:企业数字化通过减弱经营风险,降低了会计系统预估业绩的难度;通过提升企业信息归集和处理能力,为会计系统预估业绩提供高质量的数据基础;通过优化企业内部控制,抑制了业绩预估中的人为操纵;这三者综合导致业绩预告更加可靠。进一步研究表明,企业数字化在增强业绩预告可靠性的同时,还提高了其及时性和市场反应强度,表明其决策有用性的提升。最后,本文区分企业数字化的类型,发现数字化建设有助于企业生产可靠的业绩预告信息,而数字化应用的影响并不显著。总体来看,本文研究结果表明,随着实体经济的数字化转型,会计系统的运行将更加高效,会计信息及时性与可靠性不可兼得的局面被逐渐打破,会计信息质量得到全面提升。 Based on the information system theory of accounting,this paper studies how the application of digital technologies in business affects the production of forward-looking accounting information by accounting systems.It is found that corporate digitalization improves the accuracy and precision of corporate earnings forecasts(CEFs).The mechanism tests shows that corporate digitalization reduces the difficulty of accounting systems to predict earnings by reducing operating risks and performance variability;provides accounting systems with high-quality data for predicting earnings by strengthening the collection and processing of transaction information;suppresses the manipulation of earnings prediction by optimizing corporate internal control;all of which lead to the improvement in the reliability of CEFs.Further analysis shows that corporate digitalization not only makes CEFs reliable,but also improves their timeliness and triggering stronger market reactions,indicating improved decision-making usefulness of CEFs.Finally,the investigation on digitalization type shows that,digital construction is helpful for firms to produce reliable CEF information,but the influence of digital application is not significant.Overall,the empirical results show that with the digital transformation of the real economy,the accounting system runs more efficiently.Corporate digitalization helps to improve the timeliness and reliability of accounting information simultaneously,and thus improve the quality of accounting information as a whole.

关 键 词： 企业数字化 业绩预告 可靠性 会计信息系统论

领　　域： [经济管理—企业管理] [经济管理—国民经济]