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企业数字化转型与安全生产表现——来自A股上市公司的经验证据

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在党中央全面推进安全生产领域改革的背景下,如何推动新一代数字技术与安全生产的深度融合,提升企业安全生产表现成为各界关注的重点.本文实证检验企业数字化转型对安全生产表现的影响及作用机制.研究发现,数字化转型显著提高了我国企业的安全生产表现.异质性分析表明,制度环境层面,数字化转型对市场化进程较快及安全生产制度执行力度较强地区的企业影响更显著;市场环境层面,数字化转型对资本市场监督较强、市场竞争较大的企业影响更显著;企业层面,数字化转型对资本密集度较高的企业以及融资约束较低的企业影响更显著.机制检验表明,企业数字化转型能够通过增强内部控制质量以及促进企业创新而提高企业的安全生产表现.本文为数字经济与实体经济的融合效果提供了微观证据,对推进"工业互联网+安全生产"建设和落实国家总体安全观具有重要的政策启示.
Corporate Digital Transformation and Safety Production Performance:Empirical Evidence from A-Share Listed Companies
Under the background of the CPC Central Committee comprehensively promoting the reform in the field of production safety,how to pro-mote the deep integration of the new generation of digital technology and production safety and improve the performance of enterprise production safety has become the focus of attention from all circles.This paper empirically examines the influence and mechanism of corporate digital transformation on produc-tion safety performance.The results show that digital transformation has significantly improved the safety performance of listed companies.The heterogeneity analysis of institutional environment shows that digital transformation has a more significant impact on the work safety performance of enterprises in areas with higher marketization process and higher implementation of work safety system.The heterogeneity analysis of market environment shows that digital transformation has a more significant impact on the work safety performance with stronger capital market supervision and greater market competition.The firm heterogeneity analysis shows that digital transformation has a more significant impact on the production safety performance with higher capital intensity and lower financing constraints.The mechanism test shows that the digital transformation can enhance the quality of internal control and promote enterprise innovation,thus improving the production safety performance.This paper provides micro evidence for the integration effect of digital economy and real e-conomy,and has important policy implications for promoting the construction of"industrial Internet+production safety"and implementing the overall na-tional security concept.

Corporate Digital TransformationSafety Production PerformanceInternal Control QualityTechnological Innovation

曾昌礼、武永亮、张敏

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西南财经大学会计学院 611130

中国人民大学商学院 100872

企业数字化转型 安全生产表现 内部控制质量 技术创新

2024

会计研究
中国会计学会

会计研究

CSTPCDCSSCICHSSCD北大核心
影响因子:6.346
ISSN:1003-2886
年,卷(期):2024.(9)