企业融资需求与会计信息失真的内在联系 -会计学专业

摘要

企业融资需求与会计信息失真的内在联系是现代财务研究中的重要议题，本研究基于当前企业融资环境复杂化及会计信息质量下降的背景，探讨了两者之间的深层次关联。研究旨在揭示企业在不同融资阶段对会计信息的需求及其可能引发的信息失真问题，并进一步分析其形成机制与影响因素。通过构建理论模型并结合实证分析方法，选取我国上市公司2015年至2022年的相关数据进行研究，结果表明，企业的融资需求强度与其会计信息失真程度存在显著正相关关系，尤其是在外部融资依赖较高的情况下，这种关联更为明显。此外，内部控制质量和外部审计监督在缓解会计信息失真方面发挥了重要作用。本研究的创新点在于首次将融资需求的动态变化纳入分析框架，并从行为财务学视角出发，深入剖析企业管理层在融资压力下的信息操控动机与手段。

关键词：企业融资需求会计信息失真内部控制质量

Abstract

The intrinsic link between corporate financing needs and accounting information distortion is a critical issue in modern financial research. This study, against the backdrop of the increasing complexity of the corporate financing environment and declining quality of accounting information, investigates the deep-seated relationship between these two factors. It aims to uncover the demand for accounting information at different stages of corporate financing and the potential distortions that may arise, as well as analyze their formation mechanisms and influencing factors. By constructing a theoretical model and employing empirical analysis methods, this study examines relevant data from Chinese listed companies between 2015 and 2022. The results indicate a significant positive correlation between the intensity of corporate financing needs and the degree of accounting information distortion, which is particularly pronounced in cases of high external financing dependence. Furthermore, internal control quality and external audit supervision play crucial roles in mitigating accounting information distortion. The innovation of this study lies in its incorporation of the dynamic changes in financing needs into the analytical fr amework and its behavioral finance perspective in exploring the motivations and methods of managerial information manipulation under financing pressure.

Keyword:Enterprise Financing Demand Accounting Information Distortion Internal Control Quality

1绪论 1

1.1企业融资需求与会计信息失真的研究背景 1

1.2研究企业融资需求与会计信息失真的意义 1

1.3国内外研究现状分析 1

2融资需求对企业会计信息质量的影响机制 2

2.1融资约束与会计信息需求的关系 2

2.2企业融资行为对会计信息透明度的影响 2

2.3资本市场反应与会计信息失真关联性 3

2.4不同融资渠道下的会计信息质量差异 3

3会计信息失真对企业融资效率的反作用 3

3.1会计信息失真对融资成本的影响 3