204 
206新质生产力是当下我国经济高质量发展的重要动力。会计盈余信息作为利益相关者进行判断和决策的依据，是促进要素有序流动、引导资源高效配置的重要手段，充分有效的会计盈余信息披露对于发展新质生产力至关重要。但是，随着企业在科技创新推动下不断发展新业态、新产业，传统的会计准则已经滞后于复杂的经济形势。文章通过实证研究发现，现行会计准则下的盈余（CAS盈余）无法包含新质生产力发展程度高的企业未来业绩改善的信息增量，其持续性和预测性下降。文章在CAS盈余的基础上，对企业发展新质生产力投入的临时性项目进行调整，设计了Non-CAS盈余。检验发现，对于新质生产力发展水平较高的企业，Non-CAS盈余具有更好的持续性和预测性。上述影响对创业板、科创板等非主板市场企业更为明显。在股票定价方面，Non-CAS盈余同样发挥了定价作用。因此，有必要改进现行的会计盈余披露制度，允许上市企业自愿披露Non-CAS盈余，以满足会计信息更好地服务大力发展新质生产力的时代要求。
新质生产力发展视阈下的会计盈余披露改进研究——基于CAS盈余与Non-CAS盈余功用的实证检验
摘要
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引用本文
王霞, 李泰珉, 吴佳琪. 新质生产力发展视阈下的会计盈余披露改进研究——基于CAS盈余与Non-CAS盈余功用的实证检验[J]. 上海财经大学学报, 2025, 27(2): 50-63.
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