内部控制、战略差异度对会计信息质量的影响

Influence of internal control and strategic difference on the quality of accounting information

针对企业内部控制、战略目标差异对会计信息质量产生的不同影响,从而导致企业间信息披露制度存在差异的问题,以2013-2020年沪深两市A股上市公司为研究样本,基于多元回归模型,采用实证研究方法分析内部控制、战略差异度与会计信息质量之间的关系。研究表明:内部控制与会计信息质量显著正相关;战略差异度与会计信息质量呈显著负相关,即公司战略差异度越大,会计信息质量越低;内部控制对战略差异度与会计信息质量之间的关系有显著正向调节作用。研究结论为企业制定战略目标,提高会计信息质量,以及加强企业内部控制环境建设提供参考。

In view of the different effects of the differences in internal control and strategic objectives of enterprises on the quality of accounting information,which leads to the differences in information disclosure systems among enterprises,the A-share listed companies in Shanghai and Shenzhen stock exchanges from 2013 to 2020 are taken as the research samples,and based on the multivariate regression model,the empirical research method is used to analyze the articulation relationship between internal control,strategic differences and the quality of accounting information.The research shows that internal control is positively related to the quality of meeting minutes information;There is a significant negative correlation between the strategic difference and the quality of accounting information,that is,the greater the strategic difference,the lower the quality of accounting information;Internal control has a significant positive regulating effect on the relationship between strategic difference and accounting information quality.The research results provide reference for enterprises to formulate strategic objectives,improve the quality of accounting information,and strengthen the construction of internal control environment.