会计信息质量对供应链金融的影响研究 -会计学专业

摘要

供应链金融作为缓解中小企业融资约束的重要工具，其发展依赖于高质量的会计信息支持。本研究以会计信息质量为核心，探讨其对供应链金融运行效率及风险控制的影响机制。通过构建理论模型并结合实证分析方法，选取2015年至2022年间我国A股上市公司及其上下游企业数据进行研究，结果表明：会计信息质量的提升能够显著增强核心企业和金融机构之间的信任关系，从而优化资金配置效率；同时，高质量的会计信息披露有助于降低信息不对称程度，减少供应链金融中的违约风险。此外，研究发现会计信息质量的作用在不同行业和企业规模中存在异质性，尤其在信息密集型行业中表现更为显著。本研究的创新点在于首次将会计信息质量与供应链金融相结合，从信息治理视角揭示了二者之间的内在联系，并为完善供应链金融风险管理提供了新的思路。研究成果不仅丰富了会计信息质量的经济后果研究，也为政策制定者和实践者优化供应链金融体系提供了理论依据和实证支持。

关键词：会计信息质量供应链金融资金配置效率

Abstract

Supply chain finance, as an essential tool for alleviating financing constraints of small and medium-sized enterprises, relies heavily on high-quality accounting information support for its development. This study focuses on the role of accounting information quality in influencing the operational efficiency and risk control of supply chain finance. By constructing a theoretical model and employing empirical analysis methods, this research examines data from A-share listed companies and their upstream/downstream enterprises in China between 2015 and 2022. The findings indicate that improvements in accounting information quality significantly enhance the trust relationship between core enterprises and financial institutions, thereby optimizing the efficiency of capital allocation. Moreover, high-quality accounting information disclosure helps reduce information asymmetry, mitigating default risks in supply chain finance. Additionally, the study reveals heterogeneity in the impact of accounting information quality across different industries and enterprise sizes, with more pronounced effects observed in information-intensive industries. A key innovation of this study lies in its pioneering integration of accounting information quality into the context of supply chain finance, uncovering the intrinsic link between the two from an information governance perspective. This provides new insights for improving risk management in supply chain finance. The research not only enriches the literature on the economic consequences of accounting information quality but also offers theoretical foundations and empirical evidence to assist policymakers and practitioners in optimizing the supply chain finance system.

Keyword:Accounting Information Quality Supply Chain Finance Capital Allocation Efficiency

1绪论 1

1.1研究背景与意义 1

1.2国内外研究现状分析 1

1.3研究方法与技术路线 1

2会计信息质量的理论基础 2

2.1会计信息质量的概念界定 2

2.2会计信息质量的核心特征 2

2.3会计信息质量对金融活动的影响机制 3

3供应链金融的基本框架与运行机制 3

3.1供应链金融的定义与特点 3

3.2供应链金融的主要模式分析 4