上市公司会计信息披露质量对经营能力的影响

The Impact of Quality of Accounting Information Disclosure on the Business Ability of the Listed Companies

会计信息使用者通常利用会计信息评估企业的经营能力并作出决策,因此有不少学者研究会计信息披露质量对企业经营能力的影响。但是,由于行业的差异性,不同行业会计信息披露质量对企业经营能力的影响可能不同。而现有研究中,分行业比较会计信息披露质量对企业经营能力影响差异的研究并不多。通过选取深圳交易所2015年6个行业的上市公司作为样本进行相关性分析,不同行业会计信息披露质量对企业经营能力影响的差异得以发现。根据会计信息披露质量对经营能力的影响,提出谨慎使用建筑业会计信息、改革会计信息披露制度、发展新兴信息技术和完善市场机制四项建议。

A number of scholars have studied the impact of quality of accounting information disclosure on the business ability of the enterprise in that users of accounting information usually assess the business ability of the enterprise and make decisions by accounting information. However, considering the industry difference, the impact of quality of accounting information disclosure in different industries on the business ability of the enterprise may be different. There are few studies on the difference in the impact of quality of accounting information disclosure on the business ability of the enterprise now. The difference in the impact of quality of accounting information disclosure on the business ability of the enterprise has been found after correlation analysis has been carried out with the sample of listed companies from 6 industries of the Shenzhen Stock Exchange in 2015. Considering the impact of quality of accounting information disclosure on the business ability of the enterprise, four suggestions for prudent use of accounting information in construction industry, reform of accounting information disclosure system, development of new information technology and improvement of market mechanism are put forward.