会计信息相关性与企业创新  

Research on the Influence of Accounting Information Relevance on Enterprise Innovation

作　　者：王芳[1] 张玉凤 李颖[2] WANG Fang;ZHANG Yu-feng;LI Ying(Communication University of Shanxi,Jinzhong 030619,China;School of Accounting,Shanxi University of Finance and Economics,Taiyuan 030006,China)

机构地区：[1]山西传媒学院,山西晋中030619 [2]山西财经大学会计学院,山西太原030006

出　　处：《经济问题》2022年第7期88-94,共7页On Economic Problems

基　　金：教育部人文社会科学规划基金项目“增值税税率改革与企业全要素生产率提升研究:中介机制及环境协同”(20YJA630038);山西省科技厅软科学项目“基于改善会计信息质量提升企业创新水平的机制研究”(2018041062-1)。

摘　　要：数字经济时代,会计信息相关性发生了重大变化,这种变化可能导致重要的经济后果。通过研究会计信息相关性对企业创新的影响,发现较强的会计信息相关性能够促进企业创新,而且谨慎性与可比性质量特征能够与其发挥协同作用。进一步研究还发现,与间接效应相比,直接效应是会计信息相关性促进企业创新的主导机制;互联网的发展增强了会计信息相关性对企业创新的促进作用;会计信息相关性不仅提升了企业创新产出水平,而且还提高了企业创新效率。该研究不仅拓展了会计信息相关性以及企业创新影响因素的文献,而且还对会计制度改革提供了理论依据。In the era of digital economy,great changes have taken place in the relevance of accounting information,Which may lead to important economic consequences.This paper discusses the influence of accounting information relevance on enterprise innovation,and draws the following conclusions:Higher relevance of accounting information can promote enterprise innovation;In addition,other accounting information quality characteristics such as prudence and comparability can play a synergistic role.The further research of this paper also shows that:compared with indirect effect,the direct effect is the leading mechanism for correlation to promote enterprise innovation;the development of the Internet enhances the promotion effect of accounting information relevance on enterprise innovation;accounting information relevance not only improves the level of enterprise innovation output,but also improves the efficiency of enterprise innovation.This study not only expands the literature about the relevance of accounting information and the influencing factors of enterprise innovation,but also provides a theoretical basis for the reform of accounting system.

关 键 词：会计信息相关性 企业创新 协同作用 直接效应 互联网发展 

分 类 号：F275[经济管理—企业管理]