数字化转型对企业内部控制的影响:基于2010-2020年制造业上市公司数据的考察
The Impact of Digital Transformation on the Internal Control of Enterprises:An Investigation Based on the Data of Listed Manufacturing Companies from 2010 to 2020
汪勇 1赵宸宇2
作者信息
- 1. 中国社会科学院金融研究所,北京 100710
- 2. 浙江工商大学金融学院,杭州 310018
- 折叠
摘要
在数字经济时代,企业通过数字化转型获取技术红利,但也对自身经营管理带来新的挑战.本文基于2010-2020年制造业上市公司数据,探讨了数字化转型对企业内部控制的影响,并分析了代理成本、人力资本在两者之间存在的中介作用.研究结果表明,数字化转型显著提升企业内部控制水平.从机制上看,数字化转型通过降低企业代理成本,促进企业优化内部控制;企业数字化转型与人力资本之间存在的互补效应,进一步提升企业内部控制水平.此外,数字化转型对东部与西部地区企业的内部控制具有更好的促进作用.上述研究结论为数字化背景下企业转型升级过程中如何完善内部控制提供了有益借鉴.
Abstract
In the era of digital economy,digital transformation has paid enterprises technology dividends,but the transformation has also posed new challenges to their operation and management.Based on the data of manufacturing listed companies from 2010 to 2020,this paper discusses the impact of digital transformation on the internal control of enterprises,and analyzes the mediating role of agency costs and human capital in these two.The findings show that the digital transformation of enterprises significantly improves the internal control of enterprises.In terms of mechanism,the digital transformation promotes the optimized internal control of the enterprises by reducing the agency costs of enterprises.And the complementary effect that exists between the digital transformation of enterprises and the human capital can further improve enterprises'internal control.In addition,the heterogeneity investigation shows that digital transformation has a better promoting effect on the internal control of eastern and western enterprises.This study provides a useful reference for how to improve the internal control of enterprises in the process of their transformation and upgrading in the context of digitalization.
关键词
数字化转型/内部控制/代理成本/文本分析Key words
digital transformation/internal control/agency costs/text analysis引用本文复制引用
基金项目
中国社会科学院重大经济社会调查项目(2024ZDDC002)
中国社会科学院学科建设"登峰战略"资助计划优势学科(DF2023YS28)
浙江省属高校基本业务费专项资金资助项目(2021SM04YB)
出版年
2024
NETL
NSTL
万方数据