首页|数字化转型背景下企业数字责任履行对供应链商业信用融资的影响研究

数字化转型背景下企业数字责任履行对供应链商业信用融资的影响研究

扫码查看
数字化转型时代,数字技术的应用促进了企业商业模式创新,也拓展了企业应担负的社会责任内涵,产生了企业数字责任概念.同时,"融资难、融资贵"问题是多数企业运营发展过程中普遍面临的难题;供应链商业信用融资以其灵活便捷、成本低、约束少等优势成为缓解该难题的新方式.如何增强企业商业信用融资,成为理论与实务界共同关注的焦点问题.基于数字化转型背景,分析探讨企业数字责任履行对商业信用融资的影响以及企业财务重述中介传导路径的作用机制.研究表明企业数字责任履行不仅对商业信用融资存在直接正向影响,还通过对财务重述的有效抑制,进而增强供应链商业信用融资.以此丰富与拓展企业数字责任、商业信用融资方面的理论研究,并为当前数字化情境下企业数字责任履行和"融资难、融资贵"的现实难题的解决提供新的思路与方法借鉴.
Research on the Impact of Corporate Digital Responsibility Fulfillment on Supply Chain Commercial Credit Financing in the Context of Digital Transformation
In the era of digital transformation,the application of digital technology has promoted innovation in business models and expanded the connotation of corporate social responsibility,giving rise to the concept of corpo-rate digital responsibility.Meanwhile,the problem of difficult and expensive financing is a common challenge faced by most enterprises in their operation and development process.Supply chain commercial credit financing,with its advantages of flexibility,convenience,low cost,and less constraints,has become a new way to alleviate this prob-lem.How to enhance corporate commercial credit financing has become a focal point of concern in both theoretical and practical fields.In the context of digital transformation,this paper analyzes and explores the impact of corpo-rate digital responsibility fulfillment on commercial credit financing,as well as the mechanism of the intermediary transmission path of corporate financial restatement.Research has shown that fulfilling corporate digital responsibil-ity not only has a direct positive impact on commercial credit financing,but also enhances supply chain commercial credit financing by effectively suppressing financial restatement.This enriches and expands the theoretical research on corporate digital responsibility and commercial credit financing,and provides new ideas and methods for fulfil-ling corporate digital responsibility and solving the practical problems of"difficult and expensive financing"in the current digital context.

Digital TransformationCorporate Digital ResponsibilityCommercial Credit FinancingFinancial Restatement

朱朴义、刘紫仪

展开 >

吉首大学商学院,湖南 吉首 416000

数字化转型 企业数字责任 商业信用融资 财务重述

2024

贵州师范学院学报
贵州师范学院

贵州师范学院学报

CHSSCD
影响因子:0.249
ISSN:1674-7798
年,卷(期):2024.40(7)