摘要
企业的上下级单位之间不仅存在经营分权的问题,也存在会计分权的问题。本文采用问卷调查的方式,通过构建结构方程模型分析了情境因素、经营分权对企业会计分权的影响,研究发现:首先,企业上级单位赋予下级经营业务单元的经营自主权越高,分配给下级经营业务单元的会计自主权力也越高;其次,随着经营环境不确定性的增加,上级单位会赋予下级经营业务单元更大的经营自主权,并间接地影响到下级经营业务单元的会计分权程度;再次,实证结果表明市场竞争程度并非通过经营分权作用于会计分权,而是直接作用于会计分权;最后,企业人事权力受到的干预程度越高,上级单位赋予下级经营业务单元的经营自主权越低,分配给下级经营业务单元的会计自主权力也越低。此外,公司是否上市以及公司产权性质也会影响会计分权程度。
There is authorization of the accounting system when there is operational decentralization between the superior and subordinate within the corporation.Applying the questionnaires,we investigate series of situational factors associates with the accounting decentralization through building a structural model.Our empirical evidence reveals:Firstly,the higher the operational autonomy given by the superior unit to the subordinate units,the higher the accounting autonomy assigned to the subordinate units.Secondly,with the increase of the uncertainty of business environment,the superior will give the subordinate units greater operational autonomy and corresponding accounting authority.Thirdly,the degree of market competition does not affect accounting decentralization through operational decentralization,but directly affects accounting decentralization.Finally,as more intense of interventions from the superior administration to the human resource,more operational and accounting power the superior will authorized to the subordinates.Additionally,whether the company is listed,and the nature of the company's property rights will also affect the degree of accounting decentralization.
作者
邓博夫
刘佳伟
吉利
DENG Bo-fu;LIU Jia-wei;JI Li
出处
《财务研究》
2020年第3期94-103,共10页
Finance Research
基金
教育部人文社会科学研究项目(18YJA630041)
国家自然科学基金青年科学基金项目(71902161)。
关键词
经营环境不确定性
市场竞争程度
经营分权
会计分权
operational environmental uncertainty
market competition
operational decentralization
accounting decentralization
