企业数字化转型、内部控制与探索式创新
Digital Transformation,Internal Control and Exploratory Innovation
方思宇 1张座铭 1任俊霖1
作者信息
- 1. 武汉纺织大学 会计学院,湖北 武汉 430200
- 折叠
摘要
文章以我国A股制造业上市公司2012-2021年相关数据为样本,探讨了企业数字化转型对探索式创新的影响,并以内部控制为中介变量考察了其在二者之间的影响机制.结果分析表明,企业数字化转型与探索式创新呈显著的正相关;进一步研究发现,在高新技术企业(相对于非高新技术企业)和国有企业(相对于非国有企业)中,数字化转型对探索式创新的促进作用更为明显;并且数字化转型可以通过提高企业内部控制质量来提高企业探索式创新.研究结果能够帮助企业加速数字化转型,通过调整内部管理模式,进而提高企业探索式创新的能力.
Abstract
This article uses relevant data from A-share manufacturing listed companies in China from 2012 to 2021 as a sample to explore the impact of digital transformation on exploratory innovation,and uses internal control as a mediating variable to examine its impact mechanism between the two.The result analysis shows that there is a significant positive correlation between enterprise digital transformation and exploratory innovation;Further research has found that digital transformation has a more significant promoting effect on exploratory innovation in high-tech enterprises(compared to non-high-tech enterprises)and state-owned enterprises(compared to non-state-owned enterprises);And digital transformation can enhance exploratory innovation in enterprises by improving the quality of internal control.The research results can help enterprises accelerate digital transformation,improve their exploratory innovation capabilities by adjusting their internal management models.
关键词
数字化转型/探索式创新/内部控制Key words
Digital transformation/Exploratory innovation/internal controls引用本文复制引用
基金项目
国家社会科学基金青年项目(20CGL038)
出版年
2024
NETL
NSTL
万方数据