A Study On The Influence Of Confucian Culture On The Quality Of Corporate Accounting Information

With the development of my country’s market economy and the deepening of global inte gration,my country’s economic development model has been transformed into a high-quality development model.The high-quality economic development not only depends on the continu ous improvement and development of the economic system,but also on the sufficient informa tion in the market.Circulation and efficient utilization.As one of the basic information of the market economy,accounting information transmits information about the business activities o f enterprises,which is the basis for decision-making and investment,and profoundly affects th e formulation of corporate strategies and the direction of investment decisions,thus profoundl y affecting the efficient allocation of resources.The full flow of quality accounting informatio n in the market can improve the quality of economic development,it is the basis for the formu lation of sustainable management strategies of enterprises,and it is the information guarantee for the stable and efficient development of the market economy.The improvement of accounti ng information quality not only depends on the perfect system to regulate it,but also requires managers to follow the rules and be rational and honest in the process of information disclosu re.As a traditional culture in my country,Confucian culture has an important influence on the moral concepts and value choices of enterprise managers.It can improve the rational self-disc ipline ability of managers.While avoiding the bottom line of accounting information disclosur e oftheir own behavior,it also reduces the risk of breaking the rules.The potential formanage rs to manipulate accounting information.This master’s Thesis A-share listed companies from 2008 to 2019 as the research samples of this paper.Based on the cultural value theory and information asymmetry theory,using the archives research method,the theoretical analysis and empirical test of the impact of Confuci an culture on the quality of corporate accounting information are carried out,and Sobel Test t o verify the existence and validity of the mediation effect.The research results show that Conf ucian culture is positively related to the quality of corporate accounting information.Confucia n culture can significantly improve the quality of corporate accounting information,mainly by inhibiting managers’ self-interest motivation,guiding managers to consciously follow behavi oral regulations,and improving management’s rational investment decision-making.,the med iating effect of reducing agency costs significantly affects the quality of corporate accounting information,and the Sobel test has significant mediating effects,with sizes of 0.975%,2.342%,18.329%,and 23.842%,respectively;further research found that the improvement of the degree of marketization of the registered place of the enterprise It will weaken the influence o f Confucian culture on the quality of corporate accounting information,indicating that the deg ree of marketization has a moderating effect on the degree of influence of Confucian culture a nd accounting information quality;Confucian culture and corporate internal control can comp lement and promote each other,improving the quality of corporate accounting information.,i ndicating that they have complementary effects.Therefore,enterprises should give full play to the important effect of Confucian culture in improving the quality of accounting information,to ensure the quality of enterprise accounting information and its decision-making efficiency.