摘要
企业数字化转型情况是近年来学术界与实务界关注与热议的话题之一。本文以A股农业类上市公司为研究对象,运用2010—2020年企业财务数据与数字化转型数据,探究数字化转型对企业经营情况的影响作用机制,研究发现:数字化转型与企业的净利润增长率呈正向关系,即有助于提升企业的经营情况,并且这一现象在股权制衡度较高的样本中更加显著;此外,本文的研究结论通过了一系列的稳健性检验。本文的结果为数字化转型对农业类企业的利好作用机制提供了经验证据,也为有关部门决策提供了政策性建议。
The digital transformation of enterprises is one of the hot topics in academic and practical circles in recent years.Based on the data of A-share agricultural listed companies from 2010 to 2020,the author explores the mechanism of the impact of digital transformation on enterprise management,the results show that there is a positive relationship between the digital transformation and the net profit growth rate of enterprises,that is to say,it helps to improve the operating conditions of enterprises,and this phenomenon is more significant in the sample with higher equity checks and balances,the conclusions of this paper pass a series of robustness tests.The results empirical evidence for the beneficial mechanism of digital transformation on agricultural enterprises,and provide further policy recommendations for relevant regulatory departments.
作者
郭臣鑫
陈晓蒙
GUO Chenxin;CHEN Xiaomeng(School of Business,Gansu University of Political Science and Law,Lanzhou Gansu 730070;Institute of Agricultural Economics and Information,Guangdong Academy of Agricultural Sciences,Guangzhou Guangdong 510640)
出处
《农业农村部管理干部学院学报》
2024年第1期62-68,共7页
Journal of Agricultural Management Institute of Ministry of Agriculture and Rurial Affairs
作者简介
郭臣鑫,男,管理学硕士,甘肃政法大学商学院教师,主要从事资本市场财务问题方面研究,E-mail:homebrewed@163.com。
