Like Issue 15,2022Years：87-92,6.
企业应对反倾销会计信息质量影响因素的实证研究
Empirical Study of Accounting Information Quality Affecting Factors for Enterprises' Countermeasures to Anti-dumping
Abstract
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 quality also 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.关键词
应对反倾销/会计信息质量/影响因素/影响因素测度Key words
countermeasures to anti-dumping/ accounting information quality effecting factors effecting factors estimation分类
管理科学引用本文复制引用
赵金玲,刘爱东..企业应对反倾销会计信息质量影响因素的实证研究[J].湖南大学学报（自然科学版）,2012,39(4):87-92,6.基金项目
国家自然科学基金资助项目(70772039) （70772039）
教育部人文社科项目(11YJA630058) （11YJA630058）
湖南省社会科学重点项目(2010ZDB51) （2010ZDB51）
2011年度中南大学985工程"两型社会"召开基地资助项目(ZNX1111) （ZNX1111）
湖南大学学报（自然科学版）
OA北大核心CSCDCSTPCD
1674-2974
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