数字化转型、内部控制与会计信息质量

Digital Transformation, Internal Control and Accounting Information Quality

数字经济时代“降本增效”“数字赋能”是众多企业追求的目标,而数字化转型又是其战略发展中的关键一步。基于此,本文将2012~2022年中国A股上市公司作为研究对象,研究数字化转型与会计信息质量之间的作用关系。研究结果显示,企业数字化转型能有效推动会计信息质量的优化提升,并且企业内部控制质量在其中起到显著的部分中介作用。进一步研究表明:企业数字化转型对会计信息质量的正向效应在非国有企业、高科技企业与中西部地区企业中更为显著。

In the era of digital economy, “reducing costs and increasing efficiency” and “digital empowerment” are the goals pursued by many enterprises, and digital transformation is a key step in their strategic development. Based on this, this paper takes China A-share listed companies from 2012 to 2022 as the research object, and studies the relationship between digital transformation and accounting information quality. The research results show that the digital transformation of enterprises can effectively promote the optimization and improvement of accounting information quality, and the quality of internal control of enterprises plays a significant part in it. Further research shows that the positive effect of enterprise digital transformation on accounting information quality is more significant in non-state-owned enterprises, high-tech enterprises and enterprises in the central and western regions.