会计信息质量对企业创新投入的影响研究 -会计学专业

摘要

随着经济全球化和技术进步的加速，企业创新投入已成为推动经济增长和提升竞争力的核心动力，而高质量的会计信息在资源配置和决策支持中发挥着关键作用。本研究旨在探讨会计信息质量对企业创新投入的影响机制，并分析其在不同情境下的异质性表现。基于2010年至2022年间中国A股上市公司的面板数据，采用固定效应模型与工具变量法相结合的方法，控制内生性问题后发现：会计信息质量的提高显著促进了企业创新投入，这种促进作用在信息不对称程度较高、外部融资依赖较强以及制度环境较弱的企业中更为明显。进一步研究表明，会计信息质量通过降低代理成本和缓解融资约束两条路径影响企业创新行为，且这一关系受到公司治理水平和行业技术密集度的调节。本研究的创新点在于将会计信息质量与企业创新投入联系起来，揭示了两者之间的内在逻辑，并从多维度验证了其稳健性。研究结果不仅丰富了会计信息质量经济后果的理论框架，还为政策制定者优化信息披露制度、鼓励企业创新提供了实证依据。

关键词：会计信息质量企业创新投入代理成本

Abstract

With the acceleration of economic globalization and technological progress, corporate innovation investment has become a core driver for promoting economic growth and enhancing competitiveness, while high-quality accounting information plays a critical role in resource allocation and decision support. This study aims to explore the mechanism by which accounting information quality influences corporate innovation investment and analyze its heterogeneous performance under different scenarios. Based on panel data from Chinese A-share listed companies between 2010 and 2022, this research employs a combination of fixed-effects models and instrumental variable methods to address endogeneity issues, revealing that improvements in accounting information quality significantly enhance corporate innovation investment. This effect is more pronounced in firms with higher levels of information asymmetry, greater reliance on external financing, and weaker institutional environments. Further analysis indicates that accounting information quality affects corporate innovation behavior through two pathways: reducing agency costs and alleviating financing constraints, with this relationship being moderated by corporate governance levels and industry technological intensity. The novelty of this study lies in linking accounting information quality to corporate innovation investment, uncovering the underlying logic between the two, and validating their robustness from multiple dimensions. The findings not only enrich the theoretical fr amework of the economic consequences of accounting information quality but also provide empirical evidence for policymakers to optimize disclosure systems and encourage corporate innovation.

Keyword:Accounting Information Quality Corporate Innovation Investment Agency Cost

1绪论 1

1.1研究背景与意义 1

1.2国内外研究现状综述 1

1.3研究方法与技术路线 1

2会计信息质量的理论基础与衡量 2

2.1会计信息质量的核心概念 2

2.2会计信息质量的衡量指标体系 2

2.3会计信息质量对企业行为的影响机制 3

3企业创新投入的驱动因素分析 3

3.1创新投入的基本内涵与特征 3

3.2企业创新投入的主要影响因素 4