Does Enterprise Digital Transformation Affect Budget Management Effectiveness
With the rapid development of digital technology,the impact of digital transformation on enterprise management behavior has become a very important issue. This article takes non-financial A-share companies in China's Shanghai and Shenzhen stock markets from 2011 to 2020 as samples to study the im-pact of digital transformation on the effectiveness of budget management. The results show that digital trans-formation can improve the effectiveness of budget management. Mechanism tests show that digital transforma-tion improves the effectiveness of budget management by improving data application capabilities,facilitating organizational decentralization,and helping to form fair expectations of assessment. Heterogeneity analysis finds that among non-state-owned listed companies,listed companies with higher internal control quality and greater industry competition,the positive impact of digital transformation on the effectiveness of budget man-agement is more significant. This article not only enriches the research content of digital transformation and budget management,but also provides new references for improving the efficiency of enterprise resource al-location and promoting high-quality development of enterprises.
Digital TransformationBudget ManagementResource Allocation Efficiency
万方数据
维普
