本文選題：企業(yè)國(guó)際化程度 + 財(cái)務(wù)能力��； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文

【摘要】：“一帶一路”戰(zhàn)略背景為我國(guó)企業(yè)開(kāi)展國(guó)際化經(jīng)營(yíng)帶來(lái)了新的契機(jī)�！盎ヂ�(lián)網(wǎng)+”戰(zhàn)略有利于企業(yè)利用互聯(lián)網(wǎng)技術(shù)加強(qiáng)自身管理,而公司的網(wǎng)絡(luò)財(cái)務(wù)報(bào)告系統(tǒng)是應(yīng)用互聯(lián)網(wǎng)技術(shù)的重要方式。為了發(fā)展壯大,越來(lái)越多的企業(yè)紛紛“走出去”,開(kāi)拓國(guó)際市場(chǎng)。企業(yè)國(guó)際化經(jīng)營(yíng)存在很大的風(fēng)險(xiǎn)和不確定性,已有研究發(fā)現(xiàn),企業(yè)國(guó)際化經(jīng)營(yíng)的信息不對(duì)稱現(xiàn)象尤為明顯,由此導(dǎo)致企業(yè)的代理成本急劇上升,為降低代理成本,企業(yè)更加重視信息披露,進(jìn)而有利于促進(jìn)公司網(wǎng)絡(luò)財(cái)務(wù)報(bào)告系統(tǒng)質(zhì)量的提升。本文選取截止到2014年12月31日上市的滬深兩市的公司為樣本,以樣本公司的網(wǎng)站為研究對(duì)象,分別從公司財(cái)務(wù)能力對(duì)公司網(wǎng)絡(luò)財(cái)務(wù)報(bào)告系統(tǒng)質(zhì)量的影響、企業(yè)國(guó)際化程度與公司網(wǎng)絡(luò)財(cái)務(wù)報(bào)告系統(tǒng)質(zhì)量之間的關(guān)系、企業(yè)國(guó)際化程度對(duì)公司財(cái)務(wù)能力與網(wǎng)絡(luò)財(cái)務(wù)報(bào)告系統(tǒng)質(zhì)量之間關(guān)系的調(diào)節(jié)作用三個(gè)方面展開(kāi)實(shí)證研究。研究結(jié)果表明:(1)公司盈利能力與網(wǎng)絡(luò)財(cái)務(wù)報(bào)告系統(tǒng)質(zhì)量顯著正相關(guān);公司成長(zhǎng)性與網(wǎng)絡(luò)財(cái)務(wù)報(bào)告系統(tǒng)質(zhì)量顯著負(fù)相關(guān);公司資本結(jié)構(gòu)、資產(chǎn)管理能力與網(wǎng)絡(luò)財(cái)務(wù)報(bào)告系統(tǒng)質(zhì)量之間的關(guān)系不顯著。(2)企業(yè)國(guó)際化程度與公司網(wǎng)絡(luò)財(cái)務(wù)報(bào)告系統(tǒng)質(zhì)量之間顯著正相關(guān)。(3)企業(yè)國(guó)際化程度對(duì)公司盈利能力與網(wǎng)絡(luò)財(cái)務(wù)報(bào)告系統(tǒng)質(zhì)量之間關(guān)系存在負(fù)向調(diào)節(jié)作用;企業(yè)國(guó)際化程度對(duì)公司成長(zhǎng)性與網(wǎng)絡(luò)財(cái)務(wù)報(bào)告系統(tǒng)質(zhì)量之間關(guān)系的調(diào)節(jié)作用不明顯。
[Abstract]:The strategic background of "Belt and Road" brings a new opportunity for Chinese enterprises to carry out international operation. The strategy of "Internet" is helpful for enterprises to use Internet technology to strengthen their own management, and the network financial reporting system is an important way to apply Internet technology. In order to grow, more and more enterprises have to go out to open up the international market. There are great risks and uncertainties in the internationalization of enterprises. It has been found that the phenomenon of information asymmetry is particularly obvious, which leads to a sharp rise in agency costs, in order to reduce agency costs. Enterprises pay more attention to information disclosure, and then promote the quality of network financial reporting system. In this paper, the companies listed in Shanghai and Shenzhen stock markets as of December 31, 2014 are selected as samples, and the website of sample companies is taken as the research object, and the influence of corporate financial capability on the quality of financial reporting system is analyzed respectively. The relationship between the degree of enterprise internationalization and the quality of corporate financial reporting system is studied empirically in three aspects: the relationship between the degree of enterprise internationalization and the quality of the network financial reporting system and the relationship between the financial capability of the company and the quality of the network financial reporting system. The results show that the profitability of the company is significantly positively correlated with the quality of the network financial reporting system, the growth of the company is negatively correlated with the quality of the network financial reporting system, and the corporate capital structure, The relationship between asset management ability and the quality of network financial reporting system is not significant. (2) the degree of enterprise internationalization is significantly positive correlation with the quality of company network financial reporting system. 3) the degree of enterprise internationalization has a significant positive correlation with the profitability of the company and the net. The relationship between the quality of the network financial reporting system has the negative adjustment function; The effect of internationalization on the relationship between corporate growth and the quality of network financial reporting system is not obvious.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F272.3;F275

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王蘋香;張芳麗;謝萍;李s，

本文編號(hào)：1902578