摘要
自从2008年中本聪创造了比特币,区块链技术产业取得快速发展,而我国上市公司会计信息质量有待进一步提升,区块链技术应用能否提升我国上市公司会计信息质量成为研究重点。鉴于此,以2011—2019年我国上市公司为研究样本构建面板数据,运用线性回归分析的研究方法,研究了区块链技术应用对上市公司会计信息质量的影响。研究结果表明,区块链技术应用能够提高上市公司会计信息质量,进而提高上市公司财务信息管理效率。因此,通过扩大区块链技术在上市公司会计信息领域的应用场景和范围,可以提高上市公司会计信息质量,降低上市公司会计信息管理成本。
Since Satoshi Nakamoto created Bitcoin in 2008,the blockchain technology industry has achieved rapid development,while the accounting information quality of listed companies in China needs to be further improved.Whether the application of blockchain technology can improve the accounting information quality of listed companies in China is the research focus of this paper.In this paper,China's boss companies from 2011 to 2019 are used as research samples to build panel data,and the research method of linear regression analysis is used to study the impact of the application of block chain technology on the quality of accounting information of listed companies.Conclusion:The application of block chain technology can improve the quality of accounting information of listed companies,and then improve the efficiency of financial information management of listed companies.Suggestions:Expand the application scenario and scope of block chain technology in the accounting information field of listed companies;Increase the quality of accounting information of listed companies,reduce the cost of accounting information management.
作者
陈顺达
CHEN Shun-da(Guizhou Institute of Engineering and Applied Technology,Bijie 551700,Guizhou,China)
出处
《贵阳学院学报（自然科学版）》
2022年第2期1-4,14,共5页
Journal of Guiyang University：Natural Sciences
关键词
区块链技术
上市公司
会计信息质量
信息管理成本
Block chain technology
A listed company
Quality of accounting information
Information management costt
