信息技术对上市公司价值的影响研究：基于上市公司区块链技术的运用

论文总字数：18448字

摘 要

区块链技术是高新信息的代表技术之一，它的技术特征及优势逐渐融入虚拟经济与实体经济各个行业。会计是社会经济的商业语言，区块链技术在公司价值深入应用，可以促进公司价值本身的发展，也可以进一步促进区块链技术在整个社会经济中发挥更高的效用。

本文对区块链技术在公司价值的应用模式进行研究。首先从公司价值存在的现实问题出发，基于交所和深交所的上市公司4026家，通过上市公司可能存在的会计核算问题和内部控制漏洞，分析目前会计信息质量提高、公司价值发展存在的一些掣肘，并指出区块链技术在公司价值的应用创新，可以为解决现行公司价值问题，完善会计核算与内部控制提供一种新的技术思路和解决方案。首先构建财务指标，包括偿债、运营、盈利和发展能力指标等。其次，构建企业价值指标，EVA 更能评估投资者对企业进行投资的可行性，以及投资所能带来的经济效益。利用财务指标与价值指标数据，运用Stata对数据进行分析上市公司企业价值与是否应用区块链技术的关系，以完善区块链在公司价值中的应用模式。

关键词：信息技术；上市公司价值；大数据；区块链技术；财务指标；EVA

Research on the impact of information technology on the value of listed companies: Based on the application of big data and blockchain technology of listed companies

Abstract

Blockchain technology is one of the representative technologies of information technology. It is gradually integrated into various industries of virtual economy and real economy with its technical characteristics and advantages of distributed ledger, collective maintenance, reliable database, tamper proof, traceability, open source and programmable intelligent contract. Accounting is the business language of social economy. The in-depth application of blockchain technology in company value can promote the development of company value itself, and also further promote the blockchain technology to play a higher role in the whole social economy.

This paper studies the application mode of blockchain technology in company value. Based on 4026 listed companies in the stock exchange and Shenzhen Stock Exchange, this paper analyzes the possible accounting problems and internal control loopholes of listed companies, analyzes some constraints in the improvement of accounting information quality and the development of company value, and points out that the application innovation of blockchain technology in company value can solve the current problem of company value To improve accounting and internal control to provide a new technical ideas and solutions. Firstly, financial indicators are constructed, including debt repayment, operation, profitability and development ability indicators. Secondly, by constructing enterprise value index, EVA can better evaluate the feasibility of investors' investment in enterprises, as well as the economic benefits that investment can bring, help managers more accurately and quickly judge whether their business decisions are appropriate, and lengthen their strategic vision. Based on the data of financial indicators and value indicators, Stata is used to analyze the relationship between the enterprise value of listed companies and the application of blockchain technology. We hope to further promote the integration of blockchain technology and company value, and find out the problems in technology, market and legal supervision. According to these problems, we propose to strengthen the national top-level design, macro policy and market guarantee, legislation and supervision guarantee, talent training reserve and other relevant measures, so as to improve the application mode of blockchain in company value.

Keywords: information technology; listed company value; big data; blockchain technology; financial indicators; EVA

目 录

摘 要 I

Abstract II

第一章 绪论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 研究内容及方法 2

1.4 论文框架 2

第二章 区块链对企业价值影响的文献综述 4

2.1 区块链产业发展 4

2.2 上市公司价值评估 4

2.3 上市公司区块链资产的价值 5

第三章 上市公司应用区块链技术现状 7

3.1 区块链对企业的战略价值 7

3.1.1 去中介化来创造价值 7

3.1.2 降低实际成本 7

3.1.3全面应用周期长 7

3.2 上市公司应用区块链技术情况 8

3.2.1 财务处理方面 8

3.2.2 跨境支付与结算 8

3.2.3 供应链金融应用 8

3.3 运用区块链技术的上市公司行业及地区分布 9

3.3.1 行业分析 9

3.3.2 地区分析 9

3.4 本章小结 10

第四章 运用区块链技术的上市公司的价值影响 11

4.1 样本选取和来源 11

4.2 财务指标分析 11

4.2.1 财务指标分析的定义和意义 11

4.2.2 财务指标分析的构建 11

4.2.3 财务指标分析下的企业价值 12

4.3 EVA研究方法 14

4.3.1 EVA方法简介 14

4.3.2 EVA指标的构建 14

4.3.3 EVA值与企业价值的关系 16

4.4 总结分析 17

结 论 19

参考文献 20

致 谢 21

第一章 绪论

1.1 研究背景

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