文章选取2009—2022年我国A股上市公司相关数据，实证分析法治环境对企业高质量发展的影响。结果表明，法治环境改善能够显著促进企业高质量发展，其能通过降低企业债务融资成本、增加企业创新投入、提高企业信息透明度3条路径促进企业高质量发展。此外，相较于非重污染行业企业、两职合一型企业、中小规模企业和高新技术企业，法治环境改善对企业高质量发展的促进作用在重污染行业企业、非两职合一型企业、大规模企业和非高新技术企业中表现更为显著。今后，企业需进一步增强法治意识、优化债务结构、加大创新投入、健全信息披露机制，政府应持续加强法治建设和市场监管、提升执法透明度、优化政务服务，通过政企协同，以法治环境改善更好地促进企业高质量发展。

This paper selects relevant data of A-share listed companies in China from 2009 to 2022 to empirically analyze the impact of the legal environment on the high-quality development of enterprises. The results show that the improvement of the legal environment can promote the high-quality development of enterprises. Further mechanism analysis shows that the improvement of legal environment can significantly promote the high-quality development of enterprises through reducing corporate debt financing costs, increasing enterprise innovation investment, and improving corporate information transparency. In addition, compared with enterprises in non-heavily polluting industries, CEO duality firms, small and medium-sized enterprises and high-tech enterprises, the positive effect of legal environment improvement on high-quality enterprise development is more significant in heavy-polluting enterprises, non-CEO duality firms, large-scale enterprises and non-high-tech enterprises. In the future, enterprises need to further enhance their awareness of the rule of law, optimize their debt structure, increase investment in innovation, and improve their information disclosure mechanisms. The government should continue to strengthen the construction of the rule of law, enhance market supervision, increase the transparency of law enforcement, and optimize government services. By working together, the government and enterprises can create a better legal environment to promote the high-quality development of enterprises.