摘 要
随着经济全球化和可持续发展理念的深入，企业社会责任（CSR）履行已成为衡量企业价值的重要维度，而会计信息质量作为企业透明度的核心指标，对CSR履行具有重要影响。本研究旨在探讨会计信息质量如何通过信息透明度、决策有用性等机制促进企业社会责任的履行，并进一步检验其在不同治理环境下的异质性效应。研究采用2010年至2022年间中国A股上市公司的面板数据，运用固定效应模型和工具变量法控制内生性问题，同时引入公司治理水平和地区法律环境作为调节变量进行分析。结果表明，会计信息质量显著正向影响企业社会责任履行程度，且这种影响在高治理水平和强法律保护环境下更为明显。此外，分项分析发现，会计信息质量对社会绩效和环境绩效的影响存在差异，其中对社会绩效的促进作用更为突出。
关键词：会计信息质量 企业社会责任 信息透明度
Abstract
With the deepening of economic globalization and the sustainable development concept, the fulfillment of corporate social responsibility (CSR) has become an important dimension for measuring corporate value. As a core indicator of corporate transparency, accounting information quality plays a significant role in influencing CSR performance. This study aims to explore how accounting information quality promotes CSR fulfillment through mechanisms such as information transparency and decision usefulness, while further examining its heterogeneous effects under different governance environments. By utilizing panel data of Chinese A-share listed companies from 2010 to 2022, this research employs a fixed-effects model and instrumental variable methods to address endogeneity issues, and introduces corporate governance level and regional legal environment as moderating variables for analysis. The findings indicate that accounting information quality has a significantly positive impact on the degree of CSR fulfillment, with this effect being more pronounced in contexts characterized by high governance standards and strong legal protection. Furthermore, a disaggregated analysis reveals differences in the influence of accounting information quality on social and environmental performance, highlighting a more pronounced promoting effect on social performance. The novelty of this study lies in its revelation of the intrinsic link between accounting information quality and CSR from the perspective of information transparency, as well as its first systematic examination of the moderating role of governance factors.
Keyword:Accounting Information Quality Corporate Social Responsibility Information Transparency
目 录
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会计信息质量的内涵与衡量 2
2.1会计信息质量的核心特征 2
2.2会计信息质量的衡量指标体系 2
2.3高质量会计信息对企业的影响 3
3企业社会责任履行的驱动机制 3
3.1企业社会责任的概念与维度 3
3.2社会责任履行的内在动因分析 4
3.3社会责任履行的外部约束条件 4
4会计信息质量对社会责任履行的影响路径 5
4.1会计信息透明度与社会责任决策 5
4.2会计信息可靠性对社会责任行为的作用 5
4.3会计信息质量提升社会责任履行效率的实证分析 6
结论 7
参考文献 8
致谢 9
