Research On The Impact Of Accounting Information Quality On High-quality Development Of Manufacturing Enterprises

High-quality development is the only way of economic development at present.High-quality development of macro-economy is the high-quality development of enterprises at the micro level,or the implementation of quality and efficiency reform,are inseparable from the main role of enterprises.High-quality development and high-quality information complement each other,information is an indispensable resource for highquality development of enterprises,accounting information is the foundation of financial management,high-quality accounting information can provide managers with useful decision-making plans,reduce Information asymmetry,maintain corporate reputation,help enterprises succeed,and ultimately contribute to the level of enterprise development.It has been proved that the quality of accounting information and the efficiency of resource utilization are closely related to the high-quality development of enterprises,it is the inevitable choice to gather information resources and realize high-quality development.This paper takes A-share listed manufacturing enterprises as the research object,on the basis of systematically summarizing the research literature on the impact of accounting information quality on the high-quality development of enterprises,clearly distinguish between the quality of accounting information content and the quality of accounting information disclosure,with the help of information economics and other theories,to build a research framework including the quality of accounting information content,the quality of accounting information disclosure,investment efficiency,competitive advantage and the high-quality development of enterprises,theoretically analyze the mechanism that the quality of accounting information promotes the highquality development of enterprises through the transmission of investment efficiency and competitive advantage,on this basis,the entropy weight method and TOPSIS model are used to construct the index system of high quality development level of manufacturing enterprises,and the results are evaluated and analyzed.Then the paper empirically discusses the direct and indirect effects of accounting information content quality and accounting information disclosure quality on the development of high-quality enterprises.The results show that: first,the better the quality of accounting information content and accounting information disclosure,the higher the level of high-quality development next year.Secondly,investment efficiency and competitive advantage play an intermediary role in the relationship between the quality of accounting information content and the quality of accounting information disclosure and the high-quality development of manufacturing enterprises,that is,the quality of accounting information content and the quality of accounting information disclosure will indirectly improve the high-quality development level of enterprises through the improvement of investment efficiency and competitive advantage.Third,the competitive advantage also plays an intermediary role in the effect of investment efficiency on the high-quality development of enterprises,that is,the competitive advantage established by the investment efficiency can enhance the high-quality development level of enterprises.Finally,the logical framework of accounting information quality affecting the high-quality development of enterprises is obtained.Based on the above research results,this paper puts forward that under the background of high-quality development,the quality of accounting information plays a positive role in the high-quality development of enterprises,improve internal control,disclose accounting information reasonably,fully tap the usefulness and externality of accounting information,establish a good information environment for the development of enterprises,help enterprises to step into a high-quality development path.