政府干预下的会计权力配置与管理会计信息决策有用性

发布时间：2018-03-30 15:05

本文选题：政府干预　切入点：约束效应　出处：《会计研究》2016年05期

【摘要】：本文采用问卷调查的方法考察了政府干预下的会计权力配置模式对国有企业管理会计信息决策有用性的影响。研究发现,随着市场竞争程度的增加,企业上级单位会赋予下级经营业务单元更多的经营自主权和会计决策权,这种与外部环境适应的分权模式可以有效提升管理会计信息的决策有用性。进一步发现,政府干预对于管理会计信息系统存在两种不同的效应:约束效应和推动效应,前者即政府通过约束企业上下级单位之间的分权程度,间接降低管理会计信息决策有用性;后者即政府通过推动企业管理水平的提升直接增强管理会计信息决策有用性。
[Abstract]:This paper investigates the influence of the allocation mode of accounting power under government intervention on the usefulness of management accounting information decision-making in state-owned enterprises by means of questionnaire survey.The study found that as the degree of market competition increased, the superior units of the enterprise would give the subordinate business units more autonomy in operation and more decision-making power in accounting.This decentralized mode adapted to external environment can effectively enhance the decision-making usefulness of management accounting information.It is further found that government intervention has two different effects on the management accounting information system: restraint effect and push effect. The former is that the government restricts the degree of decentralization between the upper and lower units of the enterprise.The latter means that the government directly enhances the usefulness of management accounting information decision-making by promoting the management level of enterprises.
【作者单位】：西南财经大学博士后流动站;北京大学博士后流动站;西南财经大学会计学院;
【基金】：国家自然科学基金(71172228) 教育部新世纪优秀人才支持计划(NCET-09-0658) 财政部“全国会计领军(后备)人才(学术类)培养项目” 西南财经大学中央高校基本科研业务费专项资金(JBK130508) 中国博士后科学基金第57批面上项目(2015M572489)的资助
【分类号】：F275

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