关于中国企业会计信息使用的实证研究

An Empirical Analysis on the Accounting Information Uses of Chinese Company

本论文是通过实证分析中国中小企业为了做出与企业经营相关的合理的决策时，实际上会计信息的使用程度为目的的研究。为此以中国的天津，北京，吉林省吉林市，上海，青岛，大连，贵州地区所在的中小企业的最高领导人或者会计负责人为调查对象进行调查问卷研究。分析结果可以看出，中国企业在进行投资决策，预算编制以及树立产业计划，经营评价，原价管理，资金管理，税务管理等全面企业经营时都在利用会计信息。而且从结果可以看出，根据中国企业资产规模，销售额规模，是否有独立的会计部门，会计部门负责人的学历，是否进行会计方面的教育等方面的不同，经营决策在会计信息使用上是有差异的。由此可看出，中国企业的资产规模，销售额规模，是否有独立的会计部门，会计部门负责人的学历，是否进行会计方面的教育等和会计信息使用是相关的，而且会影响到会计信息的使用。另一方面，由于以中国的天津，北京，吉林省吉林市，上海，青岛，大连，贵州地区所在的中小企业为调查对象，得出的结果作为中国全部企业的研究结果，这样看来其结果是有一定局限的。在今后研究中，如果进行有关中国企业的情况要素和会计系统以及会计信息使用等多种广泛的研究的话，本研究对于中国企业会计研究的发展是有一定的贡献的。

This study is intended to survey the relations between the characteristics of company and the use of accounting information in Chinese company. Research results were as follows. First, Chinese companies were appeared differently to use the accounting information for management decision making according to the assets, sales, accounting department, accountant scholarship, accounting education. Second, the use of accounting information was differentiated in accordance with the investment decisions, budgeting and business planning, management evaluation, cost management, fund management, tax management. In conclusion, research findings suggest that Chinese companies should be used more the accounting information for the rational decision making. It needs to educate more professionals to the accounting system and the use of accounting information. Also it is considered to be proper for realities to improve the accounting methods in Chinese company. This study can’t reflect a nationwide opinions since the object of survey was 152 Chinese companies in China. That of the big Companies in other regions will be analyzed, including the collection of many and various opinions. In future, it will be practise more theoretical and empirical studies.