摘要
在全球经济一体化的背景下，企业面临的经营环境日益复杂多变，会计变革作为适应这一变化的重要手段，对企业的运营和管理产生了深远的影响。随着会计准则的不断更新、财务报告制度的改革以及信息技术的快速发展，会计变革不仅改变了企业的会计实务操作，还对企业的决策制定、财务管理以及绩效评估等方面产生了深刻影响。因此，本文旨在探讨会计变革对企业绩效的影响。通过文献综述和实证分析，本文首先概述了会计变革的理论基础和历史演变，然后分析了会计变革对企业绩效的潜在影响，包括信息披露成本增加、决策复杂性上升、短期内财务稳定性下降以及市场不确定性增强等。针对这些影响，本文提出了企业应对会计变革的策略，包括优化信息披露流程、增强决策分析能力、加强财务管理以及灵活调整战略等。本文的研究不仅有助于企业深入理解会计变革的影响，还为企业提供了应对变革的有效策略。
关键词：会计变革；企业绩效；信息披露；决策分析；财务管理
Abstract
In the context of global economic integration, the operating environment of enterprises is becoming increasingly complex and changeable. As an important means to adapt to this change, accounting change has had a profound impact on the operation and management of enterprises. With the continuous update of accounting standards, the reform of financial reporting system and the rapid development of information technology, the accounting reform has not only changed the accounting practice of enterprises, but also had a profound impact on the decision-making, financial management and performance evaluation of enterprises. Therefore, this paper aims to explore the impact of accounting change on business performance. Through literature review and empirical analysis, this paper first summarizes the theoretical basis and historical evolution of accounting change, and then analyzes the potential impact of accounting change on enterprise performance, including the increasing cost of information disclosure, increasing decision complexity, declining financial stability in the short term and the enhancement of market uncertainty. In view of these effects, this paper puts forward the strategies for enterprises to deal with accounting changes, including optimizing information disclosure process, enhancing decision analysis ability, strengthening financial management and flexibly adjusting strategy. The research in this paper not only helps enterprises to understand the impact of accounting change, but also provides effective strategies to deal with the change.
Keywords： Accounting change; Corporate performance; Information disclosure; Decision-making analysis; Financial management
目 录
摘要 I
Abstract II
一、绪论 1
（一）研究背景和意义 1
（二）国内外研究现状 1
二、相关理论概述 2
（一）会计信息系统理论 2
（二）会计变革的理论基础 2
三、会计变革对企业绩效的影响 3
（一）信息披露成本增加 3
（二）决策复杂性上升 3
（三）短期内财务稳定性下降 4
（四）潜在的市场不确定性增强 4
四、企业应对会计变革的策略 6
（一）优化信息披露流程以降低成本 6
（二）增强决策分析能力以应对复杂性 6
（三）加强财务管理确保财务稳定性 6
（四）灵活调整战略以应对市场不确定性 7
结 论 8
参考文献 9
