会计信息质量对企业国际化战略的影响研究 -会计学专业

摘要

随着经济全球化的深入发展，企业国际化战略已成为提升竞争力和实现可持续发展的关键路径，而高质量的会计信息在这一过程中扮演着至关重要的角色。本研究旨在探讨会计信息质量对企业国际化战略的影响机制，并通过实证分析揭示其作用路径与边界条件。研究采用2010年至2020年间中国A股上市公司的面板数据，结合多元回归模型与中介效应检验方法，系统评估了会计信息透明度、可靠性和相关性对国际化程度的促进作用。结果表明，较高的会计信息质量能够显著增强企业的国际资源配置效率，降低跨国经营中的信息不对称风险，从而推动国际化进程。此外，研究发现制度环境在这一关系中起到调节作用，即在法律保护较弱或市场透明度较低的国家和地区，会计信息质量的作用更为突出。本研究的创新点在于首次将会计信息质量与企业国际化战略相结合，并从信息治理视角拓展了国际化动因理论。同时，研究为政策制定者和企业管理者提供了实践启示，强调通过优化信息披露机制和提升会计标准来支持企业全球化布局，进而助力全球经济合作与发展。

关键词：会计信息质量企业国际化战略信息不对称

Abstract

With the deepening development of economic globalization, internationalization strategies have become a critical pathway for enhancing competitiveness and achieving sustainable development for enterprises, while high-quality accounting information plays an indispensable role in this process. This study aims to explore the influence mechanism of accounting information quality on corporate internationalization strategies and reveal its mediating pathways and boundary conditions through empirical analysis. By utilizing panel data of Chinese A-share listed companies from 2010 to 2020, combined with multiple regression models and mediation effect testing methods, the study systematically evaluates the promoting effects of accounting information transparency, reliability, and relevance on the degree of internationalization. The results indicate that higher accounting information quality significantly enhances the efficiency of international resource allocation for enterprises and reduces information asymmetry risks in cross-border operations, thereby facilitating the internationalization process. Furthermore, the study finds that institutional environments moderate this relationship; specifically, the role of accounting information quality is more pronounced in countries or regions with weaker legal protection or lower market transparency. The innovation of this research lies in its pioneering integration of accounting information quality with corporate internationalization strategies, extending the theoretical fr amework of internationalization drivers from an information governance perspective. Simultaneously, the study provides practical implications for policymakers and business managers, emphasizing the optimization of disclosure mechanisms and the enhancement of accounting standards to support global business layouts, thereby contributing to global economic cooperation and development.

Keyword:Accounting Information Quality Firm Internationalization Strategy Information Asymmetry

1绪论 1

1.1研究背景与意义 1

1.2国内外研究现状综述 1

1.3研究方法与技术路线 1

2会计信息质量的内涵与衡量 2

2.1会计信息质量的核心特征 2

2.2会计信息质量的衡量指标体系 2

2.3会计信息质量对企业决策的影响 3

3企业国际化战略的关键要素分析 3

3.1国际化战略的基本概念与类型 3

3.2国际化战略的风险与机遇评估 4