新冠疫情冲击、企业数字化转型与企业绩效——基于2007—2021年我国A股上市公司的实证分析
COVID-19 Impact,Digital Transformation and Corporate Performance—Based on an Empirical Analysis of China's A-Share Listed Companies from 2007 to 2021
徐建玲 1朱广欢 1宋佳盈1
作者信息
- 1. 南京财经大学,江苏 南京 210023
- 折叠
摘要
现阶段,大数据、物联网、云计算等数字技术给社会生产生活方式带来了深刻变革.为适应时代发展,我国企业积极尝试数字化转型,为了更好地揭示数字化转型对企业高质量发展的驱动作用,推动企业加快数字化转型步伐,文章通过文本分析法,构建企业数字化转型指标,以2007-2021年我国沪深A股上市公司为样本,实证检验数字化转型对企业绩效的影响.研究发现:企业数字化转型对绩效提升有正向影响,这种正向影响在技术密集型行业中表现更为明显,而降低管理成本、融资成本是数字化转型对企业绩效提升产生正向影响的重要作用机制;此外,新冠疫情冲击强化了数字化转型对企业绩效提升的正向影响.
Abstract
At this stage,digital technologies such as big data,the Internet of Things,and cloud computing have brought pro-found changes to social production and lifestyle.In order to adapt to the development of The Times,Chinese enterprises active-ly try digital transformation.In order to better reveal the driving role of enterprise digital transformation on the high-quality de-velopment of enterprises and promote enterprises to accelerate the pace of digital transformation,this paper constructs enter-prise digital transformation indicators through text analysis,and takes China's A-share listed companies from 2007 to 2021 as samples.This paper empirically examines the impact of digital transformation on enterprise performance.The results show that:enterprise digital transformation has a positive impact on enterprise performance improvement,and this positive impact is more obvious in technology-intensive industries,and reducing management cost and financing cost is an important mechanism of en-terprise digital transformation to have a positive impact on enterprise performance improvement.In addition,the impact of CO-VID-19 reinforces the positive impact of digital transformation on business performance.
关键词
企业数字化转型/企业绩效/融资成本/重大突发公共卫生事件/新冠疫情Key words
enterprise digital transformation/enterprise performance/financing costs/major public health emergency/COVID-19 pandemic引用本文复制引用
基金项目
国家社会科学基金一般项目(21BJY024)
出版年
2024
NETL
NSTL
万方数据