企业规模与会计信息失真的相关性分析 -会计学专业

摘要

会计信息作为企业决策的重要依据，其真实性与可靠性直接影响利益相关者的判断。然而，会计信息失真问题长期困扰着经济管理领域，尤其是在不同规模的企业中表现各异。本研究以企业规模为切入点，探讨其与会计信息失真的相关性，旨在揭示企业规模在这一关系中的作用机制，并为企业治理和监管政策提供理论支持。研究选取了2015年至2022年间中国A股上市公司为样本，采用多元回归分析方法，结合企业规模的量化指标（如资产总额、营业收入等）与会计信息质量的代理变量（如盈余管理水平、审计意见类型等），系统评估两者之间的关联性。结果表明，企业规模与会计信息失真程度呈显著负相关关系，即规模较大的企业通常表现出较低的会计信息失真水平。此外，研究还发现内部控制质量和外部审计强度在这一关系中起到重要的调节作用。

关键词：企业规模会计信息失真内部控制质量

Abstract

Accounting information, as a critical basis for corporate decision-making, directly affects the judgments of stakeholders regarding its authenticity and reliability. However, the issue of distorted accounting information has long plagued the field of economic management, with varying manifestations across enterprises of different sizes. This study investigates the relationship between enterprise size and accounting information distortion, aiming to reveal the underlying mechanism of how enterprise size influences this relationship and to provide theoretical support for corporate governance and regulatory policies. By selecting A-share listed companies in China from 2015 to 2022 as the sample, the study employs multiple regression analysis, integrating quantifiable indicators of enterprise size (such as total assets and operating revenue) with proxy variables for accounting information quality (such as earnings management levels and types of audit opinions), to systematically evaluate the association between these two factors. The results indicate a significantly negative correlation between enterprise size and the degree of accounting information distortion, suggesting that larger enterprises generally exhibit lower levels of accounting information distortion. Furthermore, the study finds that internal control quality and external audit intensity play important moderating roles in this relationship. The innovation of this research lies in its examination of the relationship between enterprise size and accounting information distortion within a multi-level governance fr amework for the first time, deepening the understanding of this issue through the introduction of moderating variables.

Keyword:Enterprise Scale Accounting Information Distortion Internal Control Quality

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 2

2企业规模的界定与测量 2

2.1企业规模的概念与分类 2

2.2企业规模的量化指标分析 2

2.3不同规模企业的特征比较 3

2.4企业规模对会计信息需求的影响 3

3会计信息失真的表现与成因 3

3.1会计信息失真的定义与类型 3