摘 要：会计信息是企业重要的经济信息来源。本研究以会计信息质量对企业价值的影响为研究主题，通过文献综述和实证研究，提出了会计信息质量对企业价值的理论模型和假设。研究数据来源于企业财务报表，采用回归分析等方法进行实证分析。结果表明，会计信息质量对企业价值有显著影响，但其影响程度受到一定的不确定性因素影响。通过容忍度、稳健性和敏感度分析，验证了结果的稳健性和敏感度。研究结果对企业优化财务管理和提升价值创造能力具有一定的参考意义。
关键词：会计信息质量；企业价值；实证研究；稳健性分析；不确定性因素
Research on the Impact of Accounting Information Quality on Enterprise Value
【Abstract】Accounting information is an important source of economic information for enterprises. This study focuses on the impact of accounting information quality on corporate value. Through literature review and empirical research, a theoretical model and hypothesis of the impact of accounting information quality on corporate value are proposed. The research data is sourced from the financial statements of enterprises and empirical analysis is conducted using methods such as regression analysis. The results indicate that the quality of accounting information has a significant impact on enterprise value, but its degree of impact is influenced by certain uncertain factors. The robustness and sensitivity of the results were verified by tolerance, robustness and sensitivity analysis. The research results have certain reference significance for optimizing financial management and enhancing value creation capabilities of enterprises.
【Keywords】Accounting information quality; Enterprise value; Empirical research; Robustness analysis; Uncertainty factors
目 录
前言 1
一、会计信息质量相关理论与实证研究 2
（一）会计信息质量的概念和内涵 2
（二）会计信息质量相关理论的分析和评价 2
（三）会计信息质量实证研究的文献综述 3
二、会计信息质量对企业价值的理论模型和假设提出 4
（一）会计信息质量理论模型的构建 4
（二）假设提出与解释 4
三、会计信息质量对企业价值的实证分析 6
（一）数据来源和研究方法 6
（二）实证结果分析 6
（三）结果分析与验证 7
四、会计信息质量对企业价值的实证研究不确定性分析 8
（一）容忍度分析 8
（二）稳健性分析 8
（三）敏感度分析 9
结语 10
参考文献 11
关键词：会计信息质量；企业价值；实证研究；稳健性分析；不确定性因素
Research on the Impact of Accounting Information Quality on Enterprise Value
【Abstract】Accounting information is an important source of economic information for enterprises. This study focuses on the impact of accounting information quality on corporate value. Through literature review and empirical research, a theoretical model and hypothesis of the impact of accounting information quality on corporate value are proposed. The research data is sourced from the financial statements of enterprises and empirical analysis is conducted using methods such as regression analysis. The results indicate that the quality of accounting information has a significant impact on enterprise value, but its degree of impact is influenced by certain uncertain factors. The robustness and sensitivity of the results were verified by tolerance, robustness and sensitivity analysis. The research results have certain reference significance for optimizing financial management and enhancing value creation capabilities of enterprises.
【Keywords】Accounting information quality; Enterprise value; Empirical research; Robustness analysis; Uncertainty factors
目 录
前言 1
一、会计信息质量相关理论与实证研究 2
（一）会计信息质量的概念和内涵 2
（二）会计信息质量相关理论的分析和评价 2
（三）会计信息质量实证研究的文献综述 3
二、会计信息质量对企业价值的理论模型和假设提出 4
（一）会计信息质量理论模型的构建 4
（二）假设提出与解释 4
三、会计信息质量对企业价值的实证分析 6
（一）数据来源和研究方法 6
（二）实证结果分析 6
（三）结果分析与验证 7
四、会计信息质量对企业价值的实证研究不确定性分析 8
（一）容忍度分析 8
（二）稳健性分析 8
（三）敏感度分析 9
结语 10
参考文献 11
