【摘要】 财务共享对积极推动会计数字化转型，构建新时代国家会计信息化发展体系意义重大。IT和数字化相关研究认为，共享系统的信息集中既可能成为发挥治理效应的“价值利器”,也有可能成为大股东掏空或管理层代理问题的“自利工具”。本文基于企业集团实施财务共享的现实背景，选取2009—2020年A股上市公司样本，研究财务共享对会计信息质量的影响。研究结果表明：企业实施财务共享能够提升会计信息质量。同时研究还发现，共享服务时间越长，财务共享对会计信息质量的提升作用越显著；财务共享的治理效应仅存在于代理问题较轻的公司；业务数字化能够强化财务共享对会计信息质量的提升作用。进一步分析结果表明，规模大、标准化程度高、位于发达地区企业的财务共享能够提升会计信息质量。本文研究为财务共享有效发挥会计信息质量的治理效应提供了微观证据，对企业集团世界一流财务管理体系的建设具有启发意义。更多还原

【Abstract】 The implementation of financial shared services is critically important for actively promoting the digital transformation of accounting and for establishing a modern national accounting information development system. Research in IT and digitalization indicates that the concentration of information in shared systems can serve as a“value tool” to enhance governance effectiveness, but it may also become a“self-serving tool” for major shareholders to exploit or for management to engage in agency problems. This paper investigates the impact of financial shared services on the quality of accounting information, drawing on the practical context of corporate groups that have implemented financial shared services. Utilizing a sample of A-share listed companies from 2009 to 2020, the study finds that the implementation of financial shared services significantly enhances accounting information quality. Moreover, the research reveals that the longer the duration of financial shared services, the more pronounced the improvement in accounting information quality. It also finds that the governance effect of financial shared services is primarily observed in firms with less severe agency problems. Additionally, business digitalization serves to strengthen the positive impact of financial shared services on accounting information quality. Further analysis indicates that only large-scale, highly standardized enterprises located in developed regions can effectively leverage financial shared services to enhance accounting information quality. The findings of this study provide micro-level evidence for the effective governance effect of financial shared services on accounting information quality, offering valuable insights for promoting the establishment of a world-class financial management system in China.更多还原