学习能力是企业价值创造的源泉,上市公司基于学习能力视角对环境信息的披露,有利于信息使用者了解企业的综合实力和未来前景,评估企业创造价值的效率,有利于完善会计信息供给机制,保障资本市场的健康稳定发展。从企业环境信息披露的角度来看,企业的学习能力越高,敏感性和创新性就越高,就越能够快速对外界环境的变化做出回应,最终提高企业环境信息披露质量。 Learning ability is the source of enterprise value creation. The disclosure of environmental information from the perspective of learning ability helps listed companies understand the comprehensive strength and future prospects of enterprises, assesses the efficiency of creating value of enterprises, improves the supply mechanism of accounting information, Guarantee the healthy and stable development of the capital market. From the perspective of corporate environmental information disclosure, the higher the learning ability of enterprises, the higher the sensitivity and innovation. The more they can quickly respond to changes in the external environment and ultimately improve the quality of corporate environmental information disclosure.