财务信息化与组织韧性
——一项基于问卷的实证研究

中国会计评论
第19卷第4期
2021年12月

CHINA ACCOUNTING REVIEW
Vol. 19 No.4
December，2021

张越　陈磊　李慜劼[1]

摘要　随着中国企业日益关注管理会计创新实践，其对财务管理信息系统的投入也在不断加大，财务信息化的经济后果就成为一个值得深入研究的重要话题。本文以2020年新冠肺炎疫情为背景，实证检验财务信息化程度对组织韧性的影响。基于一项针对建筑业企业的调查问卷，我们从财务共享服务平台、管理会计软件、远程办公系统三个信息化维度进行了实证分析。研究结果显示，财务共享服务平台更成熟和远程办公系统更完善的企业在疫情期间受到的负面冲击更小，表现出更高的组织韧性；但实证结果未能支持管理会计软件与组织韧性具有正向相关关系的假设。本文从组织韧性视角为财务信息化的经济后果提供了新的证据。

关键词　财务信息化　组织韧性　财务共享服务平台　管理会计软件　远程办公系统

Financial Informationization and Organizational Resilience: Empirical Evidence Based on a Survey

YUE ZHANG LEI CHEN MINJIE LI

Abstract　The investment in financial management systems is increasing as Chinese firms become more aware of the innovation practice in management accounting. Accordingly, it is important to further explore the economic consequences of financial informationization. This paper investigates the effect of financial informationization on organizational resilience in the context of the COVID-19 pandemic. Based on a survey of construction firms, we conduct the empirical tests from three dimensions of informationization: financial shared service centers, management accounting software, and remote office system. The results show that firms with higher financial shared service center maturity and better remote office system are more resilient, as they suffered less negative impact during the pandemic. However, our findings do not support the hypothesized positive association between management accounting software usage and organizational resilience. This study provides new evidence on the consequences of financial informationization from the perspective of organizational resilience.

Key Words　Financial Informationization；Organizational Resilience；Financial Shared Service Centers；Management Accounting Software；Remote Office System