证券市场导报Issue(4)：13-24,12.
国有资本授权经营体制改革能提高国企会计信息质量吗?
摘要
Abstract
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.关键词
国有资本授权经营/会计信息质量/国有企业/国有资本投资运营公司Key words
authorized operation of state-owned capital/accounting information quality/state-owned enterprise/state-owned capital investment and operation company分类
管理科学引用本文复制引用
綦好东,吕振伟,杨丹..国有资本授权经营体制改革能提高国企会计信息质量吗?[J].证券市场导报,2024,(4):13-24,12.基金项目
国家社会科学基金重大项目"深化国企混合所有制改革的理论与实践创新研究"(项目编号:21ZDA040)、国家社会科学基金一般项目"国企混改促进价值链重构的机制、效果与推进策略研究"(项目编号:22BGL100) （项目编号:21ZDA040）
