Digital Transformation of Enterprises and Quality of Internal Control—Based on the Research Perspective of Optimizing Enterprise Activities
In the context of the digital economy,this paper studies the relationship between the digital transformation of enterprises and the quality of internal control from a micro perspective,taking China's A-share listed companies from 2011 to 2021 as the objects.The empirical results show that,on the whole,the digital transformation of enterprises is conducive to the improvement of the quality of internal control.The higher the degree of digitization of enterprises,the better the quality of internal control;In detail,the digital transformation of enterprises can significantly improve the effectiveness of the internal environment,control activities,information and communication,and internal supervision,but its role in risk assessment is unstable.The conclusion of extensibility research shows that the digital transformation of enterprises can optimize the business activities and improve the efficiency of innovation activities by strengthening the quality of internal control,but the effect on the efficiency of investment activities is not significant.According to the research conclusion,this paper puts forward practical enlightenment,in order to provide empirical evidence for enterprises to promote digital transformation,optimize the organization and management mode,and achieve high-quality develop-ment.
digital transformationinternal controlthe efficiency of enterprise activities
NETL
NSTL
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