摘要
随着信息技术的快速发展，会计信息系统整合逐渐成为企业提升财务管理效率的重要手段。本研究旨在探讨会计信息系统整合对企业财务报告质量的影响，并分析其内在机制。通过收集2015年至2022年间中国A股上市公司的相关数据，采用多元回归分析与倾向得分匹配方法，控制了行业、规模和年度等多重影响因素后发现，会计信息系统整合显著提高了企业财务报告的质量，主要体现在信息准确性和及时性方面的改善。进一步研究表明，这种影响机制通过优化内部控制流程和减少信息不对称得以实现。此外，本研究还发现，对于信息化基础较弱或面临较高外部监管压力的企业，系统整合的正向效应更为明显。创新点在于首次将会计信息系统整合程度量化为可测指标，并结合实际案例验证其对财务报告质量的具体作用路径。这一研究不仅丰富了会计信息系统领域的理论框架，还为企业管理者提供了实践指导，强调了技术整合在提升财务透明度和决策支持能力中的关键作用。
关键词：会计信息系统整合；财务报告质量；内部控制优化；信息不对称；外部监管压力
Abstract
With the rapid development of information technology, the integration of accounting information systems has gradually become an important means for enterprises to improve financial management efficiency. This study aims to investigate the impact of accounting information system integration on the quality of corporate financial reporting and analyze its underlying mechanisms. By collecting data from Chinese A-share listed companies between 2015 and 2022, this research employs multiple regression analysis and propensity score matching methods, controlling for industry, size, year, and other influencing factors, revealing that the integration of accounting information systems significantly enhances the quality of corporate financial reports, primarily through improvements in information accuracy and timeliness. Further analysis indicates that this effect is achieved by optimizing internal control processes and reducing information asymmetry. Additionally, the study finds that the positive effects of system integration are more pronounced in enterprises with weaker information technology foundations or those facing higher external regulatory pressures. An innovation of this research lies in quantifying the degree of accounting information system integration as a measurable indicator for the first time, and validating its specific pathways of influence on financial report quality through practical case studies. This research not only enriches the theoretical fr amework of accounting information systems but also provides practical guidance for managers, emphasizing the critical role of technological integration in enhancing financial transparency and decision-support capabilities.
Keywords：Accounting Information System Integration; Financial Reporting Quality; Internal Control Optimization; Information Asymmetry; External Regulatory Pressure
目 录
摘要 I
Abstract II
一、绪论 1
(一) 研究背景与意义 1
(二) 国内外研究现状分析 1
(三) 研究方法与技术路线 2
二、会计信息系统整合的理论基础 2
(一) 会计信息系统整合的概念界定 2
(二) 整合对企业财务报告质量的作用机制 3
(三) 相关理论框架分析 3
三、会计信息系统整合对财务报告准确性的影响 4
(一) 数据处理能力提升与准确性改善 4
(二) 自动化流程对错误率的降低作用 4
(三) 案例分析 5
四、会计信息系统整合对财务报告及时性和透明度的影响 6
(一) 实时数据更新与报告生成效率 6
(二) 信息透明度的提升路径 6
(三) 风险控制与合规性保障 7
结 论 8
参考文献 9
