摘要
在数字化加速推进与宏观不确定性日益加剧的背景下,企业可能出于自利动机采取“重表轻里”的数字化转型,这或许会损害其生存发展的关键即企业韧性。基于2011—2022年我国A股上市公司数据,检验“重表轻里”的数字化转型对企业韧性的长短期影响。研究显示,“重表轻里”的数字化转型对企业韧性的影响存在时变性,表现为对企业韧性的短期促进和长期抑制。异质性分析表明,在东部地区、高竞争性的环境、中小规模的企业中,“重表轻里”的数字化转型对企业韧性的长短期影响更明显。进一步运用舞弊三角理论研究表明,诱发“重表轻里”的数字化转型行为的因素包括压力因素和合理化因素。其中,压力因素是外源性数字化同群压力和内生性融资压力,合理化因素是管理者短视。减弱其不良经济后果的因素是机会因素,即完善内部治理和加强外部监督。研究结果为政府和企业进一步增强企业韧性和抑制“重表轻里”的数字化转型提供了决策参考。
In the context of accelerating digitalization and increasing macro uncertainty,enterprises may adopt a superficial digital transformation out of self-interest.This practice could undermine enterprise resilience,which is the key to their survival and development.Based on data for China s A-share listed companies from 2011 to 2022,this paper examines the long-and short-term impact of superficial digital transformation on enterprise resilience.The impact of superficial digital transformation on enterprise resilience is time-varying;it manifests as short-term promotion and long-term inhibition.The heterogeneity analysis shows that the long-and short-term impact is more obvious in the eastern region,in a highly competitive environment,and in small and medium-sized enterprises.Further research using the fraud triangle theory shows that the factors that induce the superficial digital transformation include pressure factors and rationalization factors.Among these,the pressure factors consist of exogenous digital peer pressure and endogenous financing pressure,while the rationalization factor is managerial myopia.Mitigating their adverse economic consequences depends on the opportunity factors,namely improving internal governance and strengthening external oversight.The research results provide a decision-making reference for the government and enterprises to further enhance the resilience of enterprises and curb superficial digital transformation.
作者
谢海娟
吕一凡
杨程
徐枝荣
XIE Haijuan;LV Yifan;YANG Cheng;XU Zhirong(Business School,Guilin University of Electronic Technology,Guilin 541004,China)
出处
《南京财经大学学报》
2025年第3期100-110,共11页
Journal of Nanjing University of Finance and Economics
基金
国家社会科学基金西部项目“协同治理视阈下政府科技补助优化路径研究”(22XGL008)
桂林电子科技大学研究生教育创新计划项目“‘重表轻里’的数字化转型与企业韧性”(2025YCXS103)。
关键词
“重表轻里”的数字化转型
企业韧性
舞弊三角理论
superficial digital transformation
enterprise resilience
fraud triangulation theory
