国有资本授权经营体制改革能提高国企会计信息质量吗?OA北大核心CHSSCDCSTPCD

Reforming the state-owned capital authorized operation system based on capital management is an important breakthrough in deepening the reform of state-owned assets and state-owned enterprises(SOEs).Based on the manually collected data of state-owned capital investment and operation company pilots,this paper uses the multi-period difference-in-differences model to investigate the impact of the state-owned capital authorized operation system reform on the accounting information quality of SOEs with the sample of A-share listed SOEs on the Shanghai and Shenzhen Stock Exchanges from 2009 to 2022.The results show that the state-owned capital authorized operation system reform can significantly improve the accounting information quality of SOEs.Further research finds that the impact of the state-owned capital authorized operation system reform on improving the accounting information quality is affected by administrative hierarchy,function orientation and classification,and the governance of non-state-owned shareholders.This paper enriches the research on the economic consequences of the state-owned capital authorized operation system reform and the determinants of accounting information quality,which has implications for deepening the reform of state-owned assets and SOEs and promoting the stable and healthy development of the capital market.