摘 要
随着信息技术的快速发展，会计信息系统集成已成为企业提升经营效率的重要手段。本研究旨在探讨会计信息系统集成对企业经营效率的影响机制，并通过实证分析验证其实际效果。研究选取了2015年至2022年间我国A股上市公司为样本，采用数据包络分析（DEA）方法测算企业经营效率，并结合结构方程模型（SEM）分析会计信息系统集成程度与经营效率之间的关系。研究表明，会计信息系统集成能够显著提高企业的资源配置效率和决策支持能力，从而促进经营效率的提升。此外，信息共享水平和系统协同性在这一过程中发挥了重要的中介作用。本研究的创新点在于首次将会计信息系统集成划分为功能模块集成、数据流集成和业务流程集成三个维度，并揭示了不同集成维度对经营效率的差异化影响。研究结果不仅丰富了会计信息系统领域的理论框架，还为企业实践提供了明确的指导方向，即通过优化信息系统的集成策略，可以有效增强企业的竞争力和可持续发展能力。
关键词：会计信息系统集成；企业经营效率；数据包络分析（DEA）；结构方程模型（SEM）；信息共享水平
Abstract
With the rapid development of information technology, the integration of accounting information systems has become an important means for enterprises to improve their operational efficiency. This study aims to explore the mechanism by which the integration of accounting information systems affects operational efficiency and to empirically validate its practical outcomes. A sample of A-share listed companies in China from 2015 to 2022 was selected, and the Data Envelopment Analysis (DEA) method was employed to measure operational efficiency, while the Structural Equation Modeling (SEM) approach was used to analyze the relationship between the degree of accounting information system integration and operational efficiency. The findings indicate that the integration of accounting information systems significantly enhances enterprises' resource allocation efficiency and decision-support capabilities, thereby promoting improvements in operational efficiency. Furthermore, information sharing levels and system synergy play crucial mediating roles in this process. The innovation of this study lies in its first-time division of accounting information system integration into three dimensions: functional module integration, data flow integration, and business process integration, revealing the differentiated impacts of these integration dimensions on operational efficiency. The results not only enrich the theoretical fr amework of the accounting information system domain but also provide clear guidance for enterprise practice, suggesting that optimizing information system integration strategies can effectively enhance corporate competitiveness and sustainability.
Keywords: Accounting Information System Integration；Enterprise Operating Efficiency；Data Envelopment Analysis (DEA)；Structural Equation Model (SEM)；Information Sharing Level
目 录
摘 要 I
Abstract II
一、绪论 1
（一）会计信息系统集成的研究背景与意义 1
（二）国内外研究现状综述 1
（三）研究方法与技术路线 1
二、会计信息系统集成的理论基础与框架构建 2
（一）会计信息系统集成的核心概念解析 2
（二）企业经营效率提升的理论支撑 2
（三）集成系统对企业效率影响的机制分析 3
三、会计信息系统集成对企业经营效率的具体作用 3
（一）数据整合对决策效率的提升作用 4
（二）流程优化对运营成本的降低效果 4
（三）风险管理能力的增强路径 5
四、实证分析与案例研究 5
（一）研究设计与数据来源 5
（二）案例企业的会计信息系统集成实践 6
（三）实证结果与效率提升验证 6
结 论 7
致 谢 8
参考文献 9
