数字化转型、会计信息质量与企业高质量发展

Digital Transformation,Accounting Information Quality and High Quality Development of Enterprises

以数字化转型-会计信息质量-企业高质量发展为框架,选取2010—2020年A股上市公司为样本,运用固定效应和中介效应模型,检验三者之间的关系。结果显示,数字化转型能够推动企业高质量发展。进一步分析表明,在国有企业、高治理水平、低融资约束的公司驱动作用更大。机制路径检验发现,数字化转型能够通过提升会计信息质量,进而促进企业高质量发展。

Based on the framework of Digital transformation accounting information quality high-quality development of enterprises,A-share listed companies as samples were selected from 2010 to 2020,and fixed effect and mesmeric effect models were used to test the relationship between the three.The results show that digital transformation can promote high-quality development of enterprises.Further analysis shows that companies with high levels of governance,low financing constraints,and state-owned enterprises have a greater driving effect.The mechanism path test finds that digital transformation can promote high-quality development of enterprises by improving the quality of accounting information.