摘要
在数字经济背景下,以2011—2021年我国A股上市公司为对象,从微观视角对企业数字化转型与内部控制质量的关系进行研究。实证研究结果表明,整体来说,企业数字化转型有利于其内部控制质量的提升,企业数字化程度越高,内部控制质量越好;细化来看,企业进行数字化转型能明显提升内部环境、控制活动、信息与沟通、内部监督的有效性,但对风险评估的作用不稳定。扩展性研究结论显示,企业的数字化转型通过强化内部控制质量进而优化企业的经营活动和提高创新效率,但对投资活动效率的积极作用并不显著。根据研究结论提出现实启示,以期为企业推进数字化转型,优化组织管理模式,实现高质量发展提供经验证据。
In the context of the digital economy,this paper studies the relationship between the digital transformation of enterprises and the quality of internal control from a micro perspective,taking China's A-share listed companies from 2011 to 2021 as the objects.The empirical results show that,on the whole,the digital transformation of enterprises is conducive to the improvement of the quality of internal control.The higher the degree of digitization of enterprises,the better the quality of internal control;In detail,the digital transformation of enterprises can significantly improve the effectiveness of the internal environment,control activities,information and communication,and internal supervision,but its role in risk assessment is unstable.The conclusion of extensibility research shows that the digital transformation of enterprises can optimize the business activities and improve the efficiency of innovation activities by strengthening the quality of internal control,but the effect on the efficiency of investment activities is not significant.According to the research conclusion,this paper puts forward practical enlightenment,in order to provide empirical evidence for enterprises to promote digital transformation,optimize the organization and management mode,and achieve high-quality develop-ment.
作者
杨微
干胜道
况培颖
YANG Wei;GAN Shengdao;KUANG Peiying(School of Accounting,Guizhou University of Commerce,Guiyang,Guizhou 550014;Business School,Sichuan University,Chengdu,Sichuan 610064)
出处
《贵州商学院学报》
2024年第3期64-78,共15页
Journal of Guizhou University Of Commerce
基金
中国烟草总公司贵州省公司科技项目“贵州烟草商业高层次科技创新平台运行与管理体系构建研究”(2022XM23)
贵州省教育厅普通本科高校科学研究项目(青年项目)“贵州以管资本为主的国资监管模式构建研究”(黔教技[2022]284号)。
关键词
数字化转型
内部控制
企业活动效率
digital transformation
internal control
the efficiency of enterprise activities
作者简介
杨微(1989-),女,贵州商学院会计学院副教授,博士。研究方向:会计、审计与资本市场。;干胜道(1967-),男,四川大学商学院教授,博士生导师。研究方向:会计与财务管理。;况培颖(1973-),男,贵州商学院会计学院教授。研究方向:会计与财务管理。
