审计质量对企业创新效率的影响研究——基于会计信息透明度视角
The Impact of Audit Quality on Enterprise Innovation Efficiency—Based on the Perspective of Accounting Information Transparency

近年来，技术创新的重要性愈发突出，创新不仅是一个企业的灵魂，更是一个国家经济发展的重要力量。文章基于中国沪深A股上市公司2015~2021年的面板数据进行实证分析，从外部审计的公司治理与信息传递功能出发，研究外部审计质量对企业创新效率的影响。实证结果表明：高质量外部审计通过提高会计信息透明度这一作用机制推动企业创新效率，并且审计质量对企业创新效率的影响在国有企业中更加显著。该结论丰富了现阶段资本市场审计有关外部治理及信号传递的理论，并以此对提升企业技术创新效率提供了相关的建议。
In recent years, the importance of technological innovation has become increasingly prominent. Innovation is not only the soul of an enterprise, but also an important force to economic development for a country. Based on the panel data of China’s Shanghai and Shenzhen A-share listed companies from 2015 to 2021, this paper studies the impact of external audit quality on enterprise innovation efficiency from the perspective of corporate governance and information transmission function of external audit. The empirical results show that high-quality external audit promotes enterprise innovation efficiency by improving the transparency of accounting information and the impact of audit quality on enterprise innovation efficiency is more significant in state-owned enterprises. This conclusion enriches the theory of external governance and signal transmission in capital market at this stage and provides relevant suggestions for improving the efficiency of enterprise technological innovation.