企业数字化转型对会计信息可比性的影响研究

Research on the Influence of Enterprise Digital Transformation on the Comparability of Accounting Information

摘要: 当今时代，数字信息技术飞速发展，人工智能的引入已经对许多行业产生了巨大的冲击，对企业的发展也产生了深远的影响。数字化转型已经成为企业提升自身竞争力、转变发展方式的新助力。本文以2013~2022年沪深A股上市公司为研究样本，借助python爬虫技术收集目标公司年报中关于“数字化转型”的关键词，构建企业数字化转型数据。用实证检验的方法研究企业数字化转型对会计信息质量可比性的提升具有显著正向作用。通过一系列稳健性检验后上述结论依旧成立。进一步研究发现审计意见、是否四大审计事务所审计会影响数字化转型与会计信息可比性的正向关系。本文为企业数字化转型在改善信息披露方面提供了经验证据，通过对如何提升会计信息可比性进行了深入探讨，为促进传统实体企业的数字化转型提供了相应的借鉴和实验分析。

Abstract: Nowadays, with the rapid development of digital information technology, the introduction of artificial intelligence has had a great impact on many industries and a far-reaching impact on the development of enterprises. Digital transformation has become a new help for enterprises to enhance their competitiveness and change their development mode. In this paper, the A-share listed companies in Shanghai and Shenzhen from 2013 to 2022 are taken as research samples, and the keywords about “digital transformation” in the annual report of the target company are collected by python crawler technology, so as to construct the digital transformation data of en-terprises. It has a significant positive effect on improving the comparability of accounting information quality to study the digital transformation of enterprises by empirical test. After a series of robustness tests, the above conclusion still holds. Further research found that audit opinions and whether the audit of the four major audit firms would affect the positive relationship between digital transformation and accounting information comparability. This paper provides empirical evidence for the digital transformation of enterprises in improving information disclosure. Through in-depth discussion on how to improve the comparability of accounting information, it provides corresponding reference and experimental analysis for promoting the digital transformation of traditional entity enterprises.