首页|物流企业数字化转型对财务绩效的影响研究——以融资约束为中介变量

物流企业数字化转型对财务绩效的影响研究——以融资约束为中介变量

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物流企业数字化转型是应对数字经济国家战略的重要选择,但目前数字化转型对财务绩效的影响未得到统一的结论.文章将以信息不对称理论、资源基础观理论等理论为研究基础,提出研究假设,并通过选取2012-2022 年沪深两市A股物流业上市公司为研究样本进行固定效应检验,同时加入融资约束变量,分析物流企业数字化转型对财务绩效的影响因素及影响机制.研究结果表明,物流企业数字化转型对财务绩效有正相关影响,融资约束在其中发挥了部分中介效应.即物流企业数字化转型既可以直接促进企业财务绩效,也可以通过缓解融资约束间接促进财务绩效.最后,针对研究结论提出建议,为物流企业的数字化转型实践提供有益的参考.
Research on the Impact of Digital Transformation of Logistics Enterprises on Financial Performance:Taking Financing Constraints as Intermediary Variable
Digital transformation of logistics enterprises is an important choice to deal with the national strategy of digital economy,but the impact of digital transformation on financial performance has not been united.This thesis will take information asymmetry theory,resource base view theory and other theories as the basis of research,and put forward research hypotheses.It will also analyse the impact of digital transformation of logistics enterprises on finan-cial performance and the impact mechanism by selecting A-share logistics industry listed companies in Shanghai and Shenzhen from 2012 to 2022 as the research samples for the fixed effect test,and adding financing constraint varia-bles at the same time.The research results show that the digital transformation of logistics enterprises has a positive impact on financial performance,in which financing constraints play a part of the mediating effect.That is,the digit-al transformation of logistics enterprises can either directly promote the financial performance of enterprises or indi-rectly promote the financial performance by alleviating financing constraints.Finally,suggestions are made for the research findings,which provide useful references for the digital transformation practice of logistics enterprises.

logisticsdigital transformationfinancial performancefinancing constraints

管军、马迎新、陈婷

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河北工程大学 管理工程与商学院,河北 邯郸 056038

物流业 数字化转型 财务绩效 融资约束

2024

河北工程大学学报(社会科学版)
河北工程大学

河北工程大学学报(社会科学版)

CHSSCD
影响因子:0.334
ISSN:1673-9477
年,卷(期):2024.41(3)