证券市场导报Issue(7)：31-43,13.
区块链技术应用能提高会计信息可比性吗?
摘要
Abstract
As one of the key supporting technologies of the digital economy,blockchain technology is profoundly driving systematic reforms in the organizational management models of enterprises.From the perspective of accounting information comparability,this paper selects A-share listed companies on the Shanghai and Shenzhen Stock Exchanges as the research sample to empirically test the impact of the application of blockchain technology on the accounting information quality.The results indicate that blockchain technology,characterized by decentralization,immutability,and autonomy,can enhance the transparency of accounting information by ensuring the authenticity of data sources,reducing the likelihood of financial fraud,and ensuring the implementation of accounting standards,thereby improving the comparability of corporate accounting information.In addition,the application of blockchain technology can facilitate the integration of supply chain resources,strengthen customer loyalty from both service and management perspectives,and reduce firms'dependence on major clients,all of which help enhance accounting information comparability.The heterogeneity analysis shows that the positive impact of blockchain technology on accounting information comparability is more pronounced in companies with a lower proportion of institutional ownership,non-Big Four auditors,and lower levels of both internal and external governance.Moreover,the improvement in accounting information comparability is even more significant for companies belonging to industries with strong supply chain linkages and located in China's central and eastern regions,where the degree and level of blockchain technology application are higher.The paper enriches the research on the economic consequences of blockchain technology,highlights the positive governance effect of blockchain technology,and provides insights for leveraging blockchain technology to promote the high-quality development of the economy.关键词
区块链技术/会计信息可比性/会计信息透明度/客户集中度Key words
blockchain technology/accounting information comparability/accounting information transparency/customer concentration分类
管理科学引用本文复制引用
李宏宇,张俊瑞,宋晓悦..区块链技术应用能提高会计信息可比性吗?[J].证券市场导报,2025,(7):31-43,13.基金项目
国家社会科学基金重大项目"数据资产会计标准构建与应用研究"(批准号:23&ZD092)] （批准号:23&ZD092）
