企业国际化程度、财务能力与网络财务报告系统质量研究

发布时间：2018-05-17 19:32

本文选题：企业国际化程度 + 财务能力　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：“一带一路”战略背景为我国企业开展国际化经营带来了新的契机。“互联网+”战略有利于企业利用互联网技术加强自身管理,而公司的网络财务报告系统是应用互联网技术的重要方式。为了发展壮大,越来越多的企业纷纷“走出去”,开拓国际市场。企业国际化经营存在很大的风险和不确定性,已有研究发现,企业国际化经营的信息不对称现象尤为明显,由此导致企业的代理成本急剧上升,为降低代理成本,企业更加重视信息披露,进而有利于促进公司网络财务报告系统质量的提升。本文选取截止到2014年12月31日上市的沪深两市的公司为样本,以样本公司的网站为研究对象,分别从公司财务能力对公司网络财务报告系统质量的影响、企业国际化程度与公司网络财务报告系统质量之间的关系、企业国际化程度对公司财务能力与网络财务报告系统质量之间关系的调节作用三个方面展开实证研究。研究结果表明:(1)公司盈利能力与网络财务报告系统质量显著正相关;公司成长性与网络财务报告系统质量显著负相关;公司资本结构、资产管理能力与网络财务报告系统质量之间的关系不显著。(2)企业国际化程度与公司网络财务报告系统质量之间显著正相关。(3)企业国际化程度对公司盈利能力与网络财务报告系统质量之间关系存在负向调节作用;企业国际化程度对公司成长性与网络财务报告系统质量之间关系的调节作用不明显。
[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.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.3;F275

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