摘要
文章选取2015—2022年A股上市公司数据为研究样本,探讨数字化转型与企业财务绩效的影响关系。实证检验发现,数字化转型对企业短期财务绩效会产生负向影响,在经过稳健性检验和内生性处理后该结论依旧成立;数字化转型对长期财务绩效的影响呈现出“U”型关系;进一步分析发现,数字化转型对企业财务绩效的负向影响主要集中在小型企业;提高内部控制水平会弱化数字化转型对企业财务绩效的负向影响。
This article selects data from A-share listed companies from 2015 to 2022 as the research sample to explore the relationship between digital transformation and corporate financial performance.Empirical testing has found that digital transformation has a negative impact on the short-term financial performance of enterprises,and this conclusion still holds after robustness testing and endogeneity treatment.The impact of digital transformation on long-term financial performance presents a U-shaped relationship.Further analysis reveals that the negative impact of digital transformation on corporate financial performance is mainly concentrated in small enterprises.Improving the level of internal control will weaken the negative impact of digital transformation on corporate financial performance.
作者
施杰
SHI Jie(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730010,China)
出处
《商业观察》
2024年第26期69-73,共5页
BUSINESS OBSERVATION
关键词
数字化转型
财务绩效
内部控制
digital transformation
financial performance
internal control
