本文選題：會計信息質(zhì)量 + 企業(yè)技術(shù)創(chuàng)新　； 參考：《哈爾濱工業(yè)大學(xué)》2016年博士論文

【摘要】：會計信息是維持所有權(quán)和經(jīng)營權(quán)分離為主導(dǎo)經(jīng)營模式的市場經(jīng)濟體系有效運轉(zhuǎn)的最關(guān)鍵的信息機制。投資是企業(yè)三大財務(wù)決策的核心決策,近十年來,學(xué)者們開始關(guān)注會計信息質(zhì)量對企業(yè)投資的影響。但是,目前相關(guān)研究主要考察了會計信息質(zhì)量對企業(yè)整體投資的影響,卻較少探究其會計信息質(zhì)量對企業(yè)具體的投資項目的影響。然而,企業(yè)技術(shù)創(chuàng)新是一項特殊的投資,其在風(fēng)險和收益等方面均與其他投資有顯著的區(qū)別,可見,會計信息質(zhì)量對整體投資的作用規(guī)律未必適用于企業(yè)技術(shù)創(chuàng)新;企業(yè)技術(shù)創(chuàng)新也是一項重要的投資,其對微觀企業(yè)核心競爭力的建設(shè)和宏觀經(jīng)濟的持續(xù)高速發(fā)展均具有重要的意義,因此有必要專門探究會計信息質(zhì)量對企業(yè)技術(shù)創(chuàng)新的影響。鑒于此,本文構(gòu)建了會計信息質(zhì)量影響企業(yè)技術(shù)創(chuàng)新的理論分析框架,揭示了會計信息質(zhì)量影響企業(yè)技術(shù)創(chuàng)新的機理。本文研究不僅豐富了會計信息質(zhì)量經(jīng)濟后果的相關(guān)研究,也豐富了企業(yè)技術(shù)創(chuàng)新影響因素的研究。本文主要內(nèi)容包括:構(gòu)建了會計信息質(zhì)量影響企業(yè)技術(shù)創(chuàng)新的理論分析框架。本文以信息不對稱理論、投資者保護理論、代理理論和契約理論為支撐,運用文獻(xiàn)分析法和規(guī)范分析法,以信息視角下企業(yè)技術(shù)創(chuàng)新的實現(xiàn)機理為切入點,探究了會計信息質(zhì)量影響企業(yè)技術(shù)創(chuàng)新的關(guān)鍵路徑,分析了會計信息質(zhì)量對企業(yè)技術(shù)創(chuàng)新影響的制度依存性,闡釋了會計信息質(zhì)量對企業(yè)技術(shù)創(chuàng)新價值效應(yīng)的影響,進而構(gòu)建出會計信息質(zhì)量對企業(yè)技術(shù)創(chuàng)新的作用機制框架,并作為全文的理論基礎(chǔ)。針對會計信息質(zhì)量是否會影響企業(yè)技術(shù)創(chuàng)新的問題,本文通過構(gòu)建數(shù)理模型、運用仿真分析方法和多元回歸分析方法進行驗證,研究結(jié)果表明,在控制了企業(yè)特征和治理結(jié)構(gòu)等因素后,較高的會計信息質(zhì)量可提升企業(yè)技術(shù)創(chuàng)新。通過控制內(nèi)生性問題后,發(fā)現(xiàn)較高的會計信息質(zhì)量依舊會對企業(yè)技術(shù)創(chuàng)新發(fā)揮正向影響。針對會計信息質(zhì)量如何影響企業(yè)技術(shù)創(chuàng)新的問題,本文在構(gòu)建會計信息質(zhì)量影響企業(yè)技術(shù)創(chuàng)新理論分析框架的基礎(chǔ)上,從融資路徑、治理路徑和投資路徑三條路徑出發(fā),對會計信息質(zhì)量影響企業(yè)技術(shù)創(chuàng)新的路徑機理進行分析,揭示了關(guān)鍵路徑下會計信息質(zhì)量對企業(yè)技術(shù)創(chuàng)新的影響機理。研究結(jié)果表明:首先,較高的會計信息質(zhì)量能夠通過降低融資約束問題的路徑來提升企業(yè)技術(shù)創(chuàng)新。其次,較高的會計信息質(zhì)量能夠通過治理代理問題的路徑來提升企業(yè)技術(shù)創(chuàng)新。再次,較高的會計信息質(zhì)量能夠通過提升企業(yè)投資效率的路徑來促進企業(yè)技術(shù)創(chuàng)新。針對會計信息質(zhì)量何時影響企業(yè)技術(shù)創(chuàng)新的問題,本文從理論上分析了不同的法治環(huán)境、金融市場環(huán)境和政府干預(yù)環(huán)境的制度環(huán)境條件下會計信息質(zhì)量對企業(yè)技術(shù)創(chuàng)新影響的差異,揭示了會計信息質(zhì)量影響企業(yè)技術(shù)創(chuàng)新的制度依存特征。研究結(jié)果表明:首次,與較完善的法治環(huán)境相比,在較不完善的法治環(huán)境中較高的會計信息質(zhì)量對企業(yè)技術(shù)創(chuàng)新的影響更高。其次,與發(fā)展水平較高的金融市場環(huán)境相比,在發(fā)展水平較低的金融市場環(huán)境中,較高的會計信息質(zhì)量對企業(yè)技術(shù)創(chuàng)新的影響更高。再次,與較低嚴(yán)重程度的政府干預(yù)環(huán)境相比,在較高嚴(yán)重程度的政府干預(yù)環(huán)境中,較高的會計信息質(zhì)量對企業(yè)技術(shù)創(chuàng)新的影響更高。本文分別從法治環(huán)境、金融市場環(huán)境和政府干預(yù)環(huán)境角度證明了,會計信息質(zhì)量和制度環(huán)境在促進企業(yè)技術(shù)創(chuàng)新方面存在替代關(guān)系。探究會計信息質(zhì)量對企業(yè)技術(shù)創(chuàng)新價值效應(yīng)的影響�；谕馍鲩L理論、內(nèi)生增長理論、可競爭性理論和信號傳遞理論,本文從企業(yè)的生產(chǎn)價值、財務(wù)價值和市場價值三個維度,從理論上分析會計信息質(zhì)量影響企業(yè)技術(shù)創(chuàng)新價值效應(yīng)的機理,通過使用道格拉斯生產(chǎn)模型、多元回歸模型和調(diào)節(jié)效應(yīng)模型進行檢驗,研究結(jié)果表明:首先,企業(yè)技術(shù)創(chuàng)新存在顯著的正向生產(chǎn)價值效應(yīng)、正向財務(wù)價值效應(yīng)和正向市場價值效應(yīng)。其次,較高的會計信息質(zhì)量能夠顯著地提升企業(yè)技術(shù)創(chuàng)新的生產(chǎn)價值效應(yīng)、財務(wù)價值效應(yīng)和市場價值效應(yīng)。國內(nèi)外學(xué)者在進行會計信息質(zhì)量和企業(yè)投資關(guān)系的研究時大都基于企業(yè)整體投資的視角,本文從企業(yè)技術(shù)創(chuàng)新的視角細(xì)化并深化了會計信息質(zhì)量對企業(yè)投資的影響。從理論上看,本研究可以為會計信息質(zhì)量與企業(yè)技術(shù)創(chuàng)新領(lǐng)域的更深入的研究提供理論支持;有助于發(fā)展會計信息質(zhì)量的理論內(nèi)涵,豐富企業(yè)技術(shù)創(chuàng)新理論,完善制度環(huán)境理論,充實經(jīng)濟增長理論;有助于揭示會計信息質(zhì)量對企業(yè)技術(shù)創(chuàng)新的作用機理和限制條件。從實踐上看,本文研究從企業(yè)技術(shù)創(chuàng)新的角度,為企業(yè)提高自身會計信息質(zhì)量提供了激勵,并為政府規(guī)范企業(yè)的會計信息質(zhì)量提供了證據(jù)支持;有助于鼓勵企業(yè)通過信息機制來引導(dǎo)市場資源配置到企業(yè)技術(shù)創(chuàng)新中,降低企業(yè)技術(shù)創(chuàng)新的相關(guān)交易成本,促使更多的企業(yè)技術(shù)創(chuàng)新機會得以實現(xiàn);并有助于提升企業(yè)技術(shù)創(chuàng)新轉(zhuǎn)化為企業(yè)價值的效率。
[Abstract]:The accounting information is to maintain the separation of ownership and management rights as the leading mode of operation of the market economy system of the effective operation of the key information is the core of enterprise investment decision-making mechanism. The three major financial decisions, in the past ten years, scholars began to affect the investment accounting information on the quality of the enterprise. However, the related research mainly investigated the quality of accounting information of enterprises overall investment, but less on the influence of the quality of accounting information of enterprise specific investment projects. However, technological innovation is a special investment, the risks and benefits as compared with other investment have significant differences, visible, law of quality of accounting information on the overall investment may not be applicable to the enterprise technology innovation; enterprise technology innovation is an important investment, sustained high speed the construction of the core competitiveness of enterprises and the macro economy. The exhibition is of great significance, it is necessary to explore the special influence of accounting information quality on the technological innovation of the enterprise. In view of this, this paper constructs the theory of accounting information quality affects the enterprise technological innovation framework to analyze the mechanism of the technological innovation of the enterprise accounting information quality influence. This study not only enriches the research on accounting information quality and economic consequences also, enrich the research on the influence factors of technological innovation of enterprises. The main contents of this paper include: the construction of the quality of accounting information theory of enterprise technology innovation analysis framework. Based on the information asymmetry theory, investor protection theory, agency theory and contract theory, using literature analysis and normative analysis, in order to realize the mechanism of enterprise from the perspective of information technology innovation as the breakthrough point, to explore the quality of accounting information affects the critical path of enterprise technological innovation, analysis The influence of accounting information quality on the technological innovation of the enterprise system dependence, explains the effects of the quality of accounting information of enterprise technological innovation value effect, then construct the accounting information quality mechanism of enterprise technological innovation framework, and as the theoretical basis. According to whether the quality of accounting information will affect the enterprise technology innovation, this paper the construction of mathematical model, using the simulation analysis method and regression analysis method to verify the results of the study show that, in the control of the enterprise characteristics and governance structure and other factors, high quality of accounting information can enhance the enterprise's technological innovation. By controlling the endogenity problems, found that the quality of accounting information is higher still play a positive impact on the enterprise technology innovation. According to the quality of accounting information affects the enterprise technology innovation, based on the construction of the quality of accounting information. Enterprises. Analysis of industry technology innovation based on the theoretical framework, from the financing path of governance path and investment path of the three paths, the quality of accounting information affects the mechanism path of enterprise technology innovation is analyzed, the mechanism of accounting information quality under the influence of the critical path of enterprise technological innovation has been revealed. The results show that: firstly, the higher the quality of accounting information can through the path to reduce financing constraints to enhance technological innovation. Secondly, the quality of accounting information to a higher path through the management of agency problems to promote the enterprise technology innovation. Thirdly, the quality of accounting information is higher to promote technological innovation through the path to improve the investment efficiency. According to the quality of accounting information will affect the enterprise technology the issue of innovation, this paper analyzes the different legal environment in theory, financial market and government intervention environment The differences affect the quality of accounting information system under the condition of technological innovation of enterprises, reveals the influence of the technological innovation of the enterprise system of accounting information quality dependency features. The results show that for the first time, compared with the relatively perfect law environment, affecting the quality of accounting information in a relatively imperfect legal environment in higher technological innovation in the enterprise more high. Secondly, compared with the high level of financial market environment, the low level of development of financial market environment, affecting the quality of accounting information is higher on the technological innovation of the enterprise is higher. Thirdly, compared with the government intervention environment of low severity, the higher the severity of the government intervention environment, influence the quality of accounting information is higher on the technological innovation of the enterprise is higher. This paper from the legal environment, financial market and government intervention environment proved that, the quality of accounting information and system The environment there is an alternative relationship in promoting enterprise technology innovation. Explore the impact of the quality of accounting information of enterprise technological innovation value. Based on the effect of exogenous growth theory, endogenous growth theory, competition theory and signaling theory, this article from the enterprise value, the three dimensions of financial value and market value, analysis the mechanism of accounting information quality influence of technological innovation value effect theoretically, by using Douglas production model, multiple regression model and moderating effect model to test, the results show that: firstly, the enterprise technology innovation has a positive significant effect on the value of production, the positive effect of financial value effect and positive market value. Secondly, the quality of accounting information can be significantly higher enhance the production value effect of enterprise's technological innovation, financial market value effect and value effect. Scholars at home and abroad will Study on the quality of accounting information and corporate investment relationship when most enterprises overall investment perspective, from the perspective of the refinement of enterprise technology innovation and deepen the influence of investment of quality of accounting information for enterprises. From the theoretical perspective, to provide theoretical support for further research of this study can be used for the quality of accounting information and the enterprise technological innovation field theoretical connotation; contribute to the development of the quality of accounting information, enriching the theory of technological innovation of enterprises, improve the system of environmental theory, enrich the theory of economic growth; help to reveal the quality of accounting information of enterprise technology innovation mechanism of action and restrictions. In practice, this paper studies from the angle of enterprise technology innovation, to provide the incentive for the enterprise to improve the quality of accounting information, and provide evidence for the government to standardize enterprise accounting information quality; help to encourage enterprises through information mechanisms to guide The allocation of market resources to technological innovation can reduce the relative transaction costs of technological innovation, and promote more technological innovation opportunities of enterprises, and help to improve the efficiency of technological transformation of enterprises into the value of enterprises.

【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2016
【分類號】：F275;F273.1
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本文編號：1749881