上市公司会计信息质量对可持续发展绩效的影响研究

Research on the Impact of Accounting Information Quality on Sustainable Development Performance of Listed Companies

在当前中国经济转型过程中,会计信息质量在公司治理和市场运作中的作用愈发重要,企业亟须提升会计信息质量以实现可持续发展。立足企业可持续发展视角,基于2015—2021年沪深A股上市公司数据,研究会计信息质量对上市公司可持续发展绩效的影响。研究发现:会计信息质量在提升企业财务绩效的同时有利于改善环境社会责任绩效,从而对企业可持续发展绩效产生积极影响。文章不仅从丰富会计信息质量的研究范畴为企业财务绩效与环境社会责任绩效的融合研究提供了新的视角,而且为企业的可持续发展实践提供了理论借鉴和指导。

In the current process of China's economic transformation,the quality of accounting information plays an increasingly important role in corporate governance and market operation,and enterprises urgently need to improve the quality of accounting information to achieve sustainable development.From the perspective of enterprise sustainable development,based on the data of Shanghai and Shenzhen A-share listed companies from 2015 to 2021,this paper studies the impact of accounting information quality on the sustainable development performance of listed companies.It is found that the quality of accounting information is conducive to improving the performance of environmental social responsibility while improving the financial performance of enterprises,which has a positive impact on the sustainable development performance of enterprises.This study not only provides a new perspective for the integration of corporate financial performance and environmental social responsibility performance from the research field of enriching accounting information quality,but also provides theoretical reference and guidance for the sustainable development practice of enterprises.