在当今商业环境中,数字化转型已成为企业持续发展的重要驱动力。文章以2013~2023年A股上市非金融公司为研究对象,探究公司数字化转型对高管机会主义减持的影响及作用路径,实证结果表明公司实施数字化转型会提高高管机会减持行为,即减持...在当今商业环境中,数字化转型已成为企业持续发展的重要驱动力。文章以2013~2023年A股上市非金融公司为研究对象,探究公司数字化转型对高管机会主义减持的影响及作用路径,实证结果表明公司实施数字化转型会提高高管机会减持行为,即减持次数更多,金额更大。中介机制检验表明,会计信息质量发挥中介作用。文章丰富了数字化转型经济后果的相关文献,也为深入理解高管机会主义减持行为提供了新的视角。In today’s business environment, digital transformation has become an important driver for sustainable corporate development. The article takes A-share listed non-financial companies from 2013~2023 as the research object to explore the impact and path of corporate digital transformation on executives’ opportunistic reduction of holdings. The empirical results show that the implementation of digital transformation by a company increases executives’ opportunistic reduction behavior, i.e., the number of reductions in holdings is more frequent and the amount of reductions is larger. The mediation mechanism test suggests that the quality of accounting information plays a mediating role. The article enriches the literature on the economic consequences of digital transformation and provides new perspectives for a deeper understanding of executive opportunistic holdings reduction behavior.展开更多
近年来,随着信息技术的快速发展,ERP系统广泛应用,但提升会计信息质量的潜力仍需深入研究。为研究提升ERP系统下会计信息质量,本文分析了ERP系统对会计信息质量的影响,探讨了当前系统运行中存在的主要问题,包括实施成本高昂、用户技术...近年来,随着信息技术的快速发展,ERP系统广泛应用,但提升会计信息质量的潜力仍需深入研究。为研究提升ERP系统下会计信息质量,本文分析了ERP系统对会计信息质量的影响,探讨了当前系统运行中存在的主要问题,包括实施成本高昂、用户技术适应性差、数据质量控制不足及信息孤岛现象等。通过研究,提出了优化路径,如分阶段模块化部署、强化操作培训、建立数据输入规范及推动系统模块深度集成等方法。研究认为,通过针对性优化,可以显著提升ERP系统下会计信息的准确性、及时性和可靠性,为企业财务管理提供有力支持。In recent years, with the rapid development of information technology, ERP systems have been widely used, but the potential to improve the quality of accounting information still needs further research. To study the improvement of accounting information quality under ERP system, this article analyzes the impact of ERP system on accounting information quality and explores the main problems in the current system operation, including high implementation costs, poor user technical adaptability, insufficient data quality control, and information silos. Through research, optimization paths have been proposed, such as phased modular deployment, enhanced operational training, establishment of data input standards, and promotion of deep integration of system modules. Research suggests that targeted optimization can significantly improve the accuracy, timeliness, and reliability of accounting information in ERP systems, providing strong support for enterprise financial management.展开更多
文摘在当今商业环境中,数字化转型已成为企业持续发展的重要驱动力。文章以2013~2023年A股上市非金融公司为研究对象,探究公司数字化转型对高管机会主义减持的影响及作用路径,实证结果表明公司实施数字化转型会提高高管机会减持行为,即减持次数更多,金额更大。中介机制检验表明,会计信息质量发挥中介作用。文章丰富了数字化转型经济后果的相关文献,也为深入理解高管机会主义减持行为提供了新的视角。In today’s business environment, digital transformation has become an important driver for sustainable corporate development. The article takes A-share listed non-financial companies from 2013~2023 as the research object to explore the impact and path of corporate digital transformation on executives’ opportunistic reduction of holdings. The empirical results show that the implementation of digital transformation by a company increases executives’ opportunistic reduction behavior, i.e., the number of reductions in holdings is more frequent and the amount of reductions is larger. The mediation mechanism test suggests that the quality of accounting information plays a mediating role. The article enriches the literature on the economic consequences of digital transformation and provides new perspectives for a deeper understanding of executive opportunistic holdings reduction behavior.
文摘近年来,随着信息技术的快速发展,ERP系统广泛应用,但提升会计信息质量的潜力仍需深入研究。为研究提升ERP系统下会计信息质量,本文分析了ERP系统对会计信息质量的影响,探讨了当前系统运行中存在的主要问题,包括实施成本高昂、用户技术适应性差、数据质量控制不足及信息孤岛现象等。通过研究,提出了优化路径,如分阶段模块化部署、强化操作培训、建立数据输入规范及推动系统模块深度集成等方法。研究认为,通过针对性优化,可以显著提升ERP系统下会计信息的准确性、及时性和可靠性,为企业财务管理提供有力支持。In recent years, with the rapid development of information technology, ERP systems have been widely used, but the potential to improve the quality of accounting information still needs further research. To study the improvement of accounting information quality under ERP system, this article analyzes the impact of ERP system on accounting information quality and explores the main problems in the current system operation, including high implementation costs, poor user technical adaptability, insufficient data quality control, and information silos. Through research, optimization paths have been proposed, such as phased modular deployment, enhanced operational training, establishment of data input standards, and promotion of deep integration of system modules. Research suggests that targeted optimization can significantly improve the accuracy, timeliness, and reliability of accounting information in ERP systems, providing strong support for enterprise financial management.
