会计信息质量、社会责任与可持续发展能力

Accounting Information Quality, Social Responsibility and Sustainable Development Capacity

以2010—2017年中国沪深A股上市公司为研究样本,探讨会计信息质量、社会责任与可持续发展能力之间的关系以及其中的作用机制和环境。研究结果表明:会计信息质量与企业可持续发展能力呈显著的正相关关系,社会责任信息披露会弱化会计信息质量与可持续发展能力之间的正相关关系。进一步的作用机制和作用环境检验表明,会计信息质量通过缓解企业的融资约束进而来提高可持续发展能力,会计信息质量对可持续发展能力的正向影响在非国有企业中更显著。

The paper,taking China’s Shanghai-Shenzhen A-share listed companies from 2010—2017 as a research sample,discusses the relationship between accounting information quality,social responsibility and sustainable development capacity,as well as the performing mechanism and environment.The research results show that the quality of accounting information has a significant positive correlation with sustainable development capacity in the enterprise,and that the disclosure of social responsibility information will weaken the positive correlation between the quality of accounting information and sustainable development capacity.The further test on performing mechanism and environment shows that the quality of accounting information can improve sustainable development capacity by relieving the financing constraints of enterprises,and that its positive effect on sustainable development capacity is more significant in non-state-owned enterprises.