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数字金融、双支柱调控与企业风险承担

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文章基于双支柱调控的背景,选取了2012-2021年A股上市公司数据以及相关数字金融、宏观政策数据,实证研究了数字金融对企业风险承担的作用.研究发现,数字金融的发展对企业风险承担的提升具有着重要的促进作用.在货币政策宽松时期,数字金融的促进作用会得到抑制;在宏观审慎监管收紧时期,数字金融的促进作用将得到增强.文章的结论将为研究宏观调控对数字金融的影响提供参考价值.
Digital Finance,Dual Pillar Regulation and Enterprise Risk-Taking
Based on the background of dual pillar regulation,this article selects data from A-share listed companies from 2012 to 2021,as well as relevant digital finance and macro policy data,empirically studies the role of digital finance in corporate risk-taking.Research has found that the development of digital finance plays an important role in promoting the enhancement of enterprise risk-taking ability.During the period of loose monetary policy,the promoting effect of digital finance will be suppressed.During the period of tightening macroeconomic prudential supervision,the promoting role of digital finance will be enhanced.The conclusion of this article provides reference for studying the impact of macroeconomic regulation on digital finance.

digital financedual pillar regulationenterprise risk-taking

孙立骁

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天津商业大学会计学院,天津 300134

数字金融 双支柱调控 企业风险承担

2024

商业观察

商业观察

ISSN:
年,卷(期):2024.10(24)