摘要
现有关于会计信息化经济后果的研究主要关注ERP系统,而现实中大部分公司仍在使用相对简单的会计核算软件。本文利用企业纳税申报表信息,首次大样本实证分析了非上市公司中会计软件应用情况及其对生产率的影响。我们发现75%的非上市公司采用了功能不等的各类会计软件,但其中仅有6%为ERP。控制其他因素后,采用会计软件的企业生产率显著高于未采用会计软件的企业,且会计软件性能与生产率显著正相关。企业会计信息利用能力和增长机会强化了这一效应。本文采取格兰杰因果检验和工具变量回归等方法缓解内生性问题。本文有助于更全面理解会计信息系统的经济后果,并为促进经济高质量发展提供重要决策参考。
Existing studies on the economic consequences of accounting information systems (AIS)focus on ERP.However,ERP adopters are rare;Most non-listed firms use simpler accounting software with basic features.Using tax return information submitted to the tax bureau by firms from a developed province in China,this study empirically examines the adoption of accounting software by non-listed firms and its impact on firm productivity. We find that 75% of the non-listed companies use some types of accounting software,but only 6%of them are ERP adopters.Firms that use accounting software have higher TFP than those that don't use;Even the simplest types of accounting software have a significantly positive effect on TFP.More advanced accounting software have a larger effect on TFP.Our findings remain valid after using Granger causality test and instrumental variable approach to address the endogeneity problem.Further analyses show that the effect is more pronounced in firms that make better use of accounting information and have greater growth opportunities.This study provides new evidence on the economic consequences of disparate accounting information systems and has important implications for promoting high-quality economic development in China.
作者
叶康涛
孙苇杭
Ye Kangtao;Sun Weihang
出处
《会计研究》
CSSCI
北大核心
2019年第1期45-52,共8页
Accounting Research
基金
国家自然科学基金(71872176
71790602
71432008)的资助
作者简介
通讯作者:孙苇杭,sunweih1992@mc.edu.cn。
