企业应对反倾销会计信息质量影响因素的实证研究

Empirical Study of Accounting Information Quality Affecting Factors for Enterprises' Countermeasures to Anti-dumping

通过调查将影响企业应对反倾销会计信息质量的因素分为6个维度,构建了影响因素结构方程模型,并检验了231份有效样本.结果显示,会计人员职业能力对应对反倾销会计信息质量的影响度居首,其后是企业信息获取能力、企业会计治理水平、我国会计准则国际趋同/等效实施力度和独立审计水平等;企业通过网络获取信息的能力对企业应对反倾销会计信息质量产生影响的综合度也达到了0.5的水平,说明各影响因素对企业应对反倾销会计信息质量都有重要影响.

We divided accounting information quality affecting factors for enterprises＇ countermeasures to anti-dumping into six dimensions and constructed structural equation models of factors through field interviews.Then,we did empirical tests on the reliability and influence of each factor based on 231 valid samples.The empirical results have shown that the direct influence degree of accounting officers＇ professional abilities ranks first,followed by the information acquisition capabilities,accounting government capabilities,China＇s accounting standards internationalization and the independent audit level outside the enterprises.The Composite Index of enterprises＇ obtaining information through the internet on the accounting information quality also reaches the 0.5 level,which have shown that the set of six-dimensional factors influence significantly accounting information quality affecting factors for enterprises＇ countermeasures to anti-dumping.