摘要
选取2010—2022年沪深A股上市公司作为研究样本,实证检验企业数字化转型对企业风险承担能力的影响及环境不确定性在其中的调节效应。研究发现:企业数字化转型与其风险承担能力成正比;环境不确定性会抑制数字化转型对企业风险承担能力的提升作用;非国有企业相较于国有企业在数字化转型实践过程中拥有更加广阔的提升空间,同时也具备着更高的风险承担能力。基于上述研究结论,结合我国企业数字化应用的现实背景,提出完善相关政策、加强数字技术与企业发展深度融合的建议。
From 2010 to 2022,A-share listed companies in Shanghai and Shenzhen were selected as research samples to empirically test the impact of enterprise digital transformation on enterprise risk-taking capacity and the moderating effect of environmental uncertainty in it.The results show that the digital transformation of enterprises is directly proportional to their risk-taking ability;Environmental uncertainty plays a role as a check and balance in the digital transformation to promote enterprise risk-taking;Compared with state-owned enterprises,non-state-owned enterprises have a broader room for improvement in the process of digital transformation,and also have a higher risk-taking capacity.Based on the above research conclusions,combined with the practical background of digital application of Chinese enterprises,some suggestions are put forward to improve relevant policies and strengthen the deep integration of digital technology and enterprise development.
作者
吴国庆
张嘉敏
WU Guo-qing;ZHANG Jia-min(School of Management,Shanghai University of Engineering Science,Shanghai 201620)
出处
《湖南财政经济学院学报》
2024年第6期46-55,共10页
Journal of Hunan University of Finance and Economics
基金
上海市青年科技英才扬帆计划项目“上海融合性数字产业‘卡脖子’技术甄选机制与攻关路径研究”(项目编号:21YF1415900)。
关键词
数字化转型
企业风险承担能力
环境不确定性
digital transformation,corporate risk-taking ability
environmental uncertainty
