文章摘要
数字化转型对企业会计信息质量的影响研究
college graduates; employment concept; real dilemma; dilemma breakthrough
  
DOI:
中文关键词: 数字化转型;数字技术;数字经济;企业会计信息质量
英文关键词: digital transformation; digital technology; digital economy; quality of accounting information in enterprises
基金项目:
作者单位
陈钰榕  
孙 燕  
唐 莹  
摘要点击次数: 261
全文下载次数: 0
中文摘要:
      论文以2012—2022年中国A股上市公司为研究对象,通过建立线性回归模型进行实证研究,探讨数字化转型如何影响公司的会计信息质量。研究表明:企业数字化转型对会计信息质量的提高有显著影响。应对企业数字化转型,政府需要适时出台支持政策,健全监督管理体系,同时进行东西部数字化转型经验交流;企业需要构建专业数字人才培养体系,搭建适配的数字化团队,同时建立数字化企业文化,提升内在的创新驱动力,把握发展机遇。
英文摘要:
      The paper takes Chinese A-share listed companies from 2012 to 2022 as the research object and conducts empirical research through the establishment of a linear regression model to explore how digital transformation affects the quality of accounting information in companies. The research indicates that digital transformation has a significant impact on improving the quality of accounting information. In response to corporate digital transformation, the government needs to timely introduce support policies, improve the supervisory management system, and facilitate the exchange of digital transformation experiences between the east and west. Companies need to establish a professional digital talent training system, build a suitable digital team, cultivate a digital corporate culture, enhance internal innovation driving forces, and seize development opportunities.
HTML 查看全文     下载PDF阅读器
关闭