企业绿色创新对会计信息质量的影响探析

Exploration onthe Effect of Enterprise Green Innovation onAccounting Information Quality

在国家“双碳”及建设环境友好型社会的政策目标下,进行绿色创新是企业践行绿色发展理念的有效方式之一,然而高投资、高风险、长周期等特点给企业财务施加了压力,企业是否会通过“粉饰”财报来保持对外良好形象而对企业会计信息质量造成的影响?或者随着企业绿色创新而增加了社会对其关注度,从而提高了企业对外披露的会计信息质量呢?为了探讨此问题,本文以2011-2019年沪深A股上市公司为研究样本,实证检验企业绿色创新对企业会计信息质量的影响。通过研究发现企业进行绿色创新能够提高企业的会计信息质量,提高企业内部控制质量是其中的重要作用机制。从异质性效应来看,企业绿色创新对于提高企业会计信息质量的效果在非国有企业及非一线城市中的效果更加显著。本文结论丰富了企业进行绿色创新的经济后果研究以及为计划进行绿色创新而担心会计信息质量恶化的企业提供了一定的参考价值。

Under the national policy objectives of"dual-carbon"and building an environmentally friendly society,green innovation is one of the effective ways for enterprises to practice the concept of green development.However,the characteristics of high investment,high risk,and long cycle put pressure on the enterprise's finances,and whether the enterprise will maintain a good image to the outside world by"whitewashing"its financial report and affect the quality of the enterprise's accounting information.Or with the enterprise green innovation and increased social attention to it,whether the quality of accounting information disclosed by the enterprise to the outside world is improved?In order to explore this issue,this paper takes the A-share listed companies in Shanghai and Shenzhen from 2011 to 2019 as the research sample,and empirically examines the impact of corporate green innovation on the quality of corporate accounting information.It is found that enterprise’s green innovation can improve the quality of enterprises'accounting information,and improving the quality of enterprises'internal control is one of the important role mechanisms.From the heterogeneity effect,the effect of corporate green innovation on improving the quality of corporate accounting information is more significant in non-state-owned enterprises and non-tier-one cities.The conclusions of this paper enrich the research on the economic consequences of firm’s green innovations as well as provide some reference value for firms that plan to carry out green innovations but are concerned about the deterioration of accounting information quality.