企业数字化转型对会计信息质量的影响

The Influence of Enterprise Digital Transformation on Accounting Information Quality

摘要: 随着全球信息技术的飞速发展，数字化转型已成为现代企业发展的重要驱动力之一。已有研究检验了企业数字技术的运用与企业各项运营能力的关系，但从会计信息质量视角，探讨企业数字化转型影响会计信息质量高低及其机制的研究仍较少。本文以2013年至2022年沪深A股上市企业为研究样本，基于修正的Jones模型，研究企业数字化转型与会计信息质量关系，探究内在的影响机制。研究结果表明，企业数字化转型程度越高，随之企业的会计信息质量越高，且进一步研究发现企业信息透明度在这个过程中起到中介作用。研究结果拓展了会计信息质量影响因素研究的边界，对理解数字化技术及商业模式如何影响会计信息质量具有启示意义以及为企业未来发展提供借鉴价值。

Abstract: With the rapid development of global information technology, digital transformation has become one of the important driving forces for the development of modern enterprises. Some studies have tested the relationship between the application of digital technology and the operation capabilities of enterprises, but from the perspective of accounting information quality, there are still few studies on the influence of digital transformation of enterprises on the quality of accounting information. This paper takes the listed enterprises in Shanghai and Shenzhen A-shares from 2013 to 2022 as the research sample, based on the revised Jones model, studies the relationship between the digital transformation of enterprises and the quality of accounting information, and explores the internal influence mechanism. The results show that the higher the degree of digital transformation of the enterprise, the higher the quality of accounting information of the enterprise, and further research finds that the transparency of enterprise information plays a role in this process. The research results expand the boundary of the research on the influencing factors of accounting information quality, have enlightenment significance for understanding how digital technology and business model affect the quality of accounting information, and provide reference value for the future development of enterprises.