企业应对反倾销会计信息质量影响因素实证探究.doc

企业应对反倾销会计信息质量影响因素实证探究摘 要：通过调查将影响企业应对反倾销会计信息质量的因素分为6个维度，构建了影响因素结构方程模型，并检验了231份有效样本.结果显示，会计人员职业能力对应对反倾销会计信息质量的影响度居首，其后是企业信息获取能力、企业会计治理水平、我国会计准则国际趋同/等效实施力度和独立审计水平等；企业通过网络获取信息的能力对企业应对反倾销会计信息质量产生影响的综合度也达到了0.5的水平，说明各影响因素对企业应对反倾销会计信息质量都有重要影响. ? 关键词：应对反倾销；会计信息质量；影响因素；影响因素测度? 中图分类号：F275.2 文献标识码：A Empirical Study of Accounting Information Quality ?Affecting Factors for Enterprises’ Countermeasures to Anti?dumping ?? ZHAO Jin?ling??1,2?，LIU Ai?dong??1??? （1.Business School, Central South Univ, Changsha, Hunan 410083，China;? 2.Accounting Dept of Hunan Univ of Commerce,Changsha,Hunan 410205,China） Abstract:We divided accounting information quality affecting factors for enterprises’ countermeasures to anti?dumping into six dimensions and constructed structural equation models of factors through field interviews. Then, we did empirical tests on the reliability and influence of each factor based on 231 valid samples. The empirical results have shown that the direct influence degree of accounting officers’ professional abilities ranks first, followed by the information acquisition capabilities, accounting government capabilities, China’s accounting standards internationalization and the independent audit level outside the enterprises. The Composite Index of enterprises’ obtaining information through the internet on the accounting information qualityalso reaches the 0.5 level, which have shown that the set of six?dimensional factors influence significantly accounting information quality affecting factors for enterprises’ countermeasures to anti?dumping. ? Key words:countermeasures to anti?dumping；accounting information quality；affecting factors；affecting factors estimation ?? 企业应对反倾销会计信息质量不仅受会计信息加工、生成与监管系统（包括会计法规制度、处理技术与方法、会计人员职业能力、企业会计治理水平、独立审计质量等）的影响，还体现在应对反倾销所涉及的“多元利益相关主体”（指控方、应诉方、调查当局、行业协会等）的决策有用性上.描述会计信息过去、现在和未来不同时态关于质、量、度一般属性的质量特征，由于此时会计信息所服务“多元利益相关主体”各自真正需求而异，就要求对财务会计理论中一般特征重新审视，赋予与主体需求相匹配的内容，挖掘其影响因素，亦成为企业应对反倾销重点关注的会计信息质量问题.? 国外从