摘 要
在新时代背景下，随着经济全球化和信息技术的迅猛发展，会计信息披露质量成为影响资本市场健康发展的重要因素。本研究旨在探讨新时代背景下会计信息披露质量的影响因素及其提升路径，以期为完善我国会计信息披露制度提供理论支持与实践指导。基于此目的，本文采用文献分析法梳理国内外相关研究成果，运用实证研究方法构建多元回归模型，选取2015 - 2020年沪深两市A股上市公司为样本进行深入分析。研究发现，公司治理结构、外部审计质量、内部控制有效性等因素对会计信息披露质量具有显著正向影响；而企业规模、财务杠杆等变量的影响则相对有限。进一步研究表明，在数字经济时代，大数据、人工智能等新兴技术的应用有助于提高会计信息披露的及时性、准确性和透明度。本研究创新性地将新兴技术纳入会计信息披露质量的研究框架，并从宏观政策环境与微观企业管理两个层面提出改进建议，强调了新时代背景下会计信息披露质量不仅取决于企业内部治理机制的有效运行，还受到外部监管环境和技术进步的双重驱动，为后续研究提供了新的视角和方向。
关键词：会计信息披露质量 公司治理结构 外部审计质量
Abstract
In the context of the new era, with the rapid development of economic globalization and information technology, the quality of accounting information disclosure has become a critical factor influencing the healthy development of capital markets. This study aims to explore the factors affecting the quality of accounting information disclosure and propose improvement paths under the new era background, providing theoretical support and practical guidance for refining China's accounting information disclosure system. To achieve this ob jective, this paper employs literature analysis to review relevant research findings both domestically and internationally, and uses empirical research methods to construct a multiple regression model. By selecting A-share listed companies in Shanghai and Shenzhen stock markets from 2015 to 2020 as samples, an in-depth analysis is conducted. The findings indicate that corporate governance structure, external audit quality, and the effectiveness of internal control have significant positive impacts on the quality of accounting information disclosure, whereas the influence of firm size and financial leverage is relatively limited. Further research reveals that in the digital economy era, the application of emerging technologies such as big data and artificial intelligence contributes to enhancing the timeliness, accuracy, and transparency of accounting information disclosure. Innovatively incorporating these emerging technologies into the research fr amework of accounting information disclosure quality, this study proposes improvement suggestions from both macro policy environment and micro enterprise management levels. It emphasizes that under the new era background, the quality of accounting information disclosure not only depends on the effective operation of internal governance mechanisms within enterprises but is also driven by external regulatory environments and technological advancements, offering new perspectives and directions for future research.
Keyword:Accounting Information Disclosure Quality Corporate Governance Structure External Audit Quality
目 录
引言 1
1新时代会计信息披露的背景与意义 1
1.1新时代经济环境的变化 1
1.2会计信息披露的重要性 2
1.3研究的目的与意义 2
2新时代会计信息披露质量的影响因素 3
2.1宏观经济政策的影响 3
2.2企业内部治理结构的作用 4
2.3外部审计监督的效果 4
3新时代会计信息披露质量的评价体系 5
3.1信息披露质量的衡量标准 5
3.2主要评价指标的设计 6
3.3评价体系的应用案例 6
4提升新时代会计信息披露质量的策略 7
4.1完善法律法规框架 7
4.2强化企业内部控制 7
4.3推动信息技术应用 8
结论 8
参考文献 10
致谢 11
在新时代背景下，随着经济全球化和信息技术的迅猛发展，会计信息披露质量成为影响资本市场健康发展的重要因素。本研究旨在探讨新时代背景下会计信息披露质量的影响因素及其提升路径，以期为完善我国会计信息披露制度提供理论支持与实践指导。基于此目的，本文采用文献分析法梳理国内外相关研究成果，运用实证研究方法构建多元回归模型，选取2015 - 2020年沪深两市A股上市公司为样本进行深入分析。研究发现，公司治理结构、外部审计质量、内部控制有效性等因素对会计信息披露质量具有显著正向影响；而企业规模、财务杠杆等变量的影响则相对有限。进一步研究表明，在数字经济时代，大数据、人工智能等新兴技术的应用有助于提高会计信息披露的及时性、准确性和透明度。本研究创新性地将新兴技术纳入会计信息披露质量的研究框架，并从宏观政策环境与微观企业管理两个层面提出改进建议，强调了新时代背景下会计信息披露质量不仅取决于企业内部治理机制的有效运行，还受到外部监管环境和技术进步的双重驱动，为后续研究提供了新的视角和方向。
关键词：会计信息披露质量 公司治理结构 外部审计质量
Abstract
In the context of the new era, with the rapid development of economic globalization and information technology, the quality of accounting information disclosure has become a critical factor influencing the healthy development of capital markets. This study aims to explore the factors affecting the quality of accounting information disclosure and propose improvement paths under the new era background, providing theoretical support and practical guidance for refining China's accounting information disclosure system. To achieve this ob jective, this paper employs literature analysis to review relevant research findings both domestically and internationally, and uses empirical research methods to construct a multiple regression model. By selecting A-share listed companies in Shanghai and Shenzhen stock markets from 2015 to 2020 as samples, an in-depth analysis is conducted. The findings indicate that corporate governance structure, external audit quality, and the effectiveness of internal control have significant positive impacts on the quality of accounting information disclosure, whereas the influence of firm size and financial leverage is relatively limited. Further research reveals that in the digital economy era, the application of emerging technologies such as big data and artificial intelligence contributes to enhancing the timeliness, accuracy, and transparency of accounting information disclosure. Innovatively incorporating these emerging technologies into the research fr amework of accounting information disclosure quality, this study proposes improvement suggestions from both macro policy environment and micro enterprise management levels. It emphasizes that under the new era background, the quality of accounting information disclosure not only depends on the effective operation of internal governance mechanisms within enterprises but is also driven by external regulatory environments and technological advancements, offering new perspectives and directions for future research.
Keyword:Accounting Information Disclosure Quality Corporate Governance Structure External Audit Quality
目 录
引言 1
1新时代会计信息披露的背景与意义 1
1.1新时代经济环境的变化 1
1.2会计信息披露的重要性 2
1.3研究的目的与意义 2
2新时代会计信息披露质量的影响因素 3
2.1宏观经济政策的影响 3
2.2企业内部治理结构的作用 4
2.3外部审计监督的效果 4
3新时代会计信息披露质量的评价体系 5
3.1信息披露质量的衡量标准 5
3.2主要评价指标的设计 6
3.3评价体系的应用案例 6
4提升新时代会计信息披露质量的策略 7
4.1完善法律法规框架 7
4.2强化企业内部控制 7
4.3推动信息技术应用 8
结论 8
参考文献 10
致谢 11
