会计信息可比性与企业创新效率关系的实证研究
Empirical Study on Comparability of Accounting Information and Innovation Efficiency of Enterprises

本文通过对文献的梳理，利用理论推导会计信息可比性与企业创新效率之间的关系以及政府补助和高管金融背景调节作用的发挥，并选择2011~2022年A股上市公司为样本进行实证研究。此外，考虑到企业的内生属性利用倾向匹配得分法研究会计信息可比性与企业创新效率之间的关系，同时还通过替换被解释变量的衡量指标进一步验证本文所提假设。研究结果发现：(1) 会计信息可比性能够显著提高企业的创新效率。(2) 政府补助强化了会计信息可比性对企业创新效率的影响。(3) 高管金融背景能强化会计信息可比性对企业创新效率的正向影响。替换创新效率的衡量指标后，上述3个假设都得到验证。上述结论丰富了会计信息可比性与企业创新效率的研究，为提高会计信息可比性和企业创新效率提供了参考。
Through the review of the literature, this paper uses theory to deduce the relationship between the comparability of accounting information and the innovation efficiency of enterprises, as well as the role of government subsidies and the moderating role of executive financial background, and selects A-share listed companies from 2011 to 2022 as samples for empirical research. In addition, considering the endogenous attributes of firms, the propensity matching score method is used to study the relationship between the comparability of accounting information and the innovation efficiency of enterprises, and the hypothesis proposed in this paper is further verified by substituting the metrics of the explanatory variables. The results show that: (1) The comparability of accounting information can significantly improve the innovation efficiency of enterprises. (2) Government subsidies strengthen the impact of accounting information comparability on the innovation efficiency of enterprises. (3) Executive financial background can strengthen the positive impact of accounting information comparability on the innovation efficiency of enterprises. By replacing the measure of innovation efficiency, all three hypotheses were validated. The above conclusions enrich the research on the comparability of accounting information and innovation efficiency of enterprises, and provide a reference for improving the comparability of accounting information and innovation efficiency of enterprises.