The Impact of Enterprise Digital Transformation on Internal Control Quality and Its Mechanisms
The rapid development of digital technology has become an important driving force for enterprise digital transformation and high-quality development.From the perspective of internal control,this paper selects the data of A-share listed companies in Shanghai and Shenzhen stock exchanges from 2011 to 2022 as samples to explore the impact of enterprise digital transformation on the quality of internal control and its mechanisms through empirical tests.The study shows that enterprise digital transformation can help improve the quality of internal control.Digital transformation can improve the quality of internal control by increasing the level of internal governance,improving the degree of information asymmetry,and enhancing the efficiency of internal audit supervision.The five dimensions of digital transformation,including artificial intelligence,blockchain,cloud computing,big data and digital technology,can all improve the quality of internal control,and the high-tech attributes of enterprises will strengthen the positive impact of digital transformation on internal system quality,while the state-owned property attributes will weaken the positive impact of digital transformation on internal system quality.It is suggested to guide enterprises to strengthen digital thinking,focus on promoting the digital transformation of non-high-tech enterprises,and accelerate the digitalization process of state-owned enterprises,thereby improving the quality of internal control and effectively achieving high-quality enterprise development.
digital transformationinternal control qualityinternal governance levelinformation asymmetryinternal audit supervision efficiency
万方数据
维普
