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“互联网+”国家发展战略为企业利用网络技术改善管理带来了机遇和挑战,而公司网站是上市公司“互联网+”应用的最直接渠道。本文以截止到2014年12月31日上交所全部上市公司为样本,以样本公司网站为对象,对我国上市公司网络财务报告系统质量及影响它的因素进行了实证分析。研究发现,产权性质对公司网络财务报告系统质量具有一定影响,与政府控制企业相比,非政府控制企业的网络财务报告系统质量更差。公司盈利能力有助于提高公司的网络财务报告系统质量,债务资本比重、公司发展能力、公司资产管理能力与公司网络财务报告系统质量呈负相关关系,公司规模越大、上市时间越短网络财务报告系统质量越高,而管理层是否持股和管理层年龄对提高网络财务报告系统质量没有显著作用。
“Internet + ” national development strategy for enterprises to use network technology to improve management has brought opportunities and challenges, and the company website is listed company “Internet + ” the most direct channel of application. This article takes all the listed companies in Shanghai Stock Exchange as of December 31, 2014 as a sample, and analyzes the quality of the network financial reporting system of listed companies in our country and the factors that influence it. The study found that the nature of property rights has some impact on the quality of corporate financial reporting system. Compared with the government controlled enterprises, the quality of the network financial reporting system of non-government controlled enterprises is even worse. The profitability of the company helps to improve the company’s network financial reporting system quality, the proportion of debt capital, the company’s ability to develop, the company’s asset management capabilities and corporate network financial reporting system quality is negatively correlated, the larger the company, the shorter the time to market Internet Finance The higher the quality of the reporting system, and the management’s ownership and management age have no significant effect on improving the quality of the network’s financial reporting system.