新质生产力对会计数字化的影响研究

——来自A股上市公司的证据

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中图分类号：F234.3 文献标识码：A doi：10.3969/j.issn.1672-2272.202511035

Research on the Impact of New Quality Productive Forces on Accounting Digitization ： Evidence from A-share Listed Companies

Luo Yonghua，Chen Jielong （School of Economics and Management，Hunan University of Technology， Zhuzhou 4l2oo7，China）

Abstract：Against the backdrop of synergistic development between the digital economy and new-quality productive forces，accounting digitization has become a critical pillar for enterprises' high-quality development. This study examines A-share listed companies that implemented acounting digitization initiatives between 2O15 and 2O23，investigating the impact of new-quality productive forces on accounting digitization and its underlying mechanisms. Findings reveal that new-quality productive forces significantly advance accounting digitization through technological innovation，data-driven approaches，and process reengineering. Further mechanism tests indicate that financing constraints play a significant mediating role in this relationship. Heterogeneity analysis shows this facilitating effect is more pronounced in non-state-owned enterprises.The research conclusion provides empirical evidence for enterprises to leverage new-quality productive forces in overcoming financing bottlenecks and advancing accounting digital transformation.

Keywords：new quality productive forces；accounting digitization； busines-finance integration；corporate transparency；financing constraints

0 引言

2023年9月，习近平总书记在黑龙江考察东北全面振兴工作时，首次明确提出“新质生产力”的概念，指出要“整合科技创新资源，引领发展战略性新兴产业和未来产业，加快形成新质生产力”。（剩余10145字）