会计信息可比性是会计信息质量的关键指标，选取2007-2023年中国沪深两市上市公司作为研究样本，实证检验共同机构参股对企业会计信息可比性的影响。研究发现：共同机构参股能够提升企业的会计信息可比性，在进行一系列稳健性检验之后依然成立。影响路径检验发现，共同机构参股能够通过提升企业内部控制质量与吸引分析师关注两条路径提升企业的会计信息可比性。在实证结论基础上，拓展了共同机构参股与会计信息可比性的相关研究，并为提升企业会计信息质量、引导共同机构投资者发展、资本市场稳定提供政策建议。

Comparability of accounting information is a key indicator of the quality of accounting information. This paper selects listed companies in Shanghai and Shenzhen from 2007 to 2023 as the research sample to empirically test the impact of joint institutional participation on the comparability of corporate accounting information. The results show that the equity participation of common institutions can improve the comparability of accounting information of enterprises, which is still valid after a series of robustness tests. The impact path test shows that the common institutional equity participation can improve the comparability of accounting information by improving the quality of internal control and strengthening analyst attention. On the basis of the empirical conclusions, this paper expands the research on the comparability of mutual institutional equity participation and accounting information, and provides policy suggestions for improving the quality of corporate accounting information, guiding the development of common institutional investors, and stabilizing the capital market.