首页|管理层激励与企业数字化转型研究

管理层激励与企业数字化转型研究

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管理层激励促进企业数字化转型是通过管理者践行企业数字化建设,通过数字技术的运用将数据作为关键要素,推动数字经济与实体经济的融合发展.结合管理层特征与市场环境发展的新要求,运用股权激励和薪酬激励方式控制管理层短视行为,助推企业数字化转型,以实现企业长远战略目标;企业数字化转型通过提升信息功能广度和价值深度,以优化信息共享环境来提升股东对管理层的激励,促使管理层通过积极履行社会责任和提高企业内部控制水平,为企业数字化转型建立良好的企业环境,缓解融资约束和信息不对称对数字化转型的制约.
Research on Management Motivation and Enterprise Digital Transformation
Management incentive to promote enterprise digital transformation is to implement enterprise digital construction by managers,and take data as a key element through the application of digital technology to enhance the integrated development of digital economy and real economy.Combined with the characteristics of the management and the new requirements of the development of the market environment,the short-sighted behavior of the management is controlled by equity incentive and salary incentive,and the digital transformation of the enterprise is promoted to achieve the long-term strategic goal of the enterprise.By improving the breadth of information functions and the depth of value,the enterprise digital transformation can optimize the information sharing environment to heighten the incentive of shareholders to the management,urge the management to actively fulfil social responsibilities and improve the internal control level of the enterprise,establish a good enterprise environment for the enterprise digital transformation,and alleviate the constraints of financing constraints and information asymmetry on the digital transformation.

management incentivedigital transformationsocial responsibilityinternal control

徐佳慧、曹耀威

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河南理工大学工商管理学院,河南 焦作 454000

河南理工大学财经学院,河南 焦作 454000

管理层激励 数字化转型 社会责任 内部控制

2024

焦作大学学报
焦作大学

焦作大学学报

影响因子:0.144
ISSN:1008-7257
年,卷(期):2024.38(3)