Under the current background of an information society,the digital transformation of enterprises has become a necessary means to enhance the competitiveness of enterprises.This article is based on the industrial Inter...Under the current background of an information society,the digital transformation of enterprises has become a necessary means to enhance the competitiveness of enterprises.This article is based on the industrial Internet platform,the digital planning and architecture of enterprises research.First,we analyze the current challenges of digital transformation and the development opportunities brought by the industrial Internet.Then,we propose a digital planning method based on the industrial Internet platform,which takes the full connectivity of people,machine and things and intelligent decision making as the core,takes data collection,processing,analysis and application as the main line,and finally forms the top-level design of the digital transformation of enterprises.At the same time,we also built an industrial Internet platform architecture model,including the previous end perception layer,network transmission layer,platform service layer,and application innovation layer for four levels,to support enterprises in innovative applications and decision support under the industrial Internet environment.Research shows that this kind of enterprise digital planning and architecture based on an industrial Internet platform can effectively promote enterprises to achieve business model innovation,system innovation,and strengthen the flexibility and agility of enterprises to respond to market changes.The results of this research not only have important theoretical and practical significance for guiding enterprises to carry out digital planning and build an industrial Internet platform,but also provide useful reference for relevant policy formulation.展开更多
Despite broad consensus on the importance of enterprise digital transformation,significant discrepancies persist regarding its actual effects.This divergence stems primarily from two key measurement challenges:(1)a la...Despite broad consensus on the importance of enterprise digital transformation,significant discrepancies persist regarding its actual effects.This divergence stems primarily from two key measurement challenges:(1)a lack of clear and consistent definitions of enterprise digital transformation,and(2)a lack of rigorous and accurate measurement methodologies.These shortcomings lead to research findings that are incomparable,difficult to replicate,and often conflicting.To effectively address the aforementioned challenges,this paper employs machine learning and large language models(LLMs)to construct a novel set of indicators for enterprise digital transformation.The work begins by manually annotating sentences from annual reports of listed companies in China from 2006 to 2020.These labeled sentences are then used to train and fine-tune several machine learning models,including LLMs.The ERNIE model,demonstrating the best classification performance among the models tested,is selected as the sentence classifier to predict sentence labels across the full text of the annual reports,ultimately constructing the enterprise digital transformation metrics.Both theoretical analysis and multiple data cross-validations demonstrate that the metrics developed in this paper are more accurate than existing approaches.Based on these metrics,the paper empirically examines the impact of enterprise digital transformation on financial performance.Our findings reveal three key points:(1)enterprise digital transformation significantly enhances financial performance,with big data,AI,mobile internet,cloud computing,and the Internet of Things(IoT)all playing a significant role;however,blockchain technology does not show a significant effect;(2)the significant positive effect of digital transformation on financial performance is primarily observed in firms with weaker initial financial performance;and(3)enterprise digital transformation improves financial performance mainly through enhancing efficiency and reducing costs.This research has practical implications for promoting enterprise digital transformation and fostering high-quality economic development.展开更多
With the progress of information technology,the digital transformation of enterprises has developed into a key strategy to improve competitiveness.This paper studies the influence of digital transformation of enterpri...With the progress of information technology,the digital transformation of enterprises has developed into a key strategy to improve competitiveness.This paper studies the influence of digital transformation of enterprises on the quality of accounting information and its countermeasures,discusses how digital transformation reshapes the ability of accounting information processing,transparency,sharing,and decision support,and analyzes the challenges in technology,management,and data security during this period.Through in-depth analysis,this paper puts forward a series of targeted countermeasures,including strengthening technology and system construction,optimizing management and processes,strengthening data security and privacy protection,and promoting the improvement of laws and standards,hoping to provide practical guidance for improving the quality of accounting information in the digital transformation of enterprises.展开更多
The digital transformation and expansion of businesses will provide China’s low-carbon economic develop‐ment strategy with fresh impetus in the backdrop of the emerging digital economy and environmentally friendly g...The digital transformation and expansion of businesses will provide China’s low-carbon economic develop‐ment strategy with fresh impetus in the backdrop of the emerging digital economy and environmentally friendly growth.This article measures the level of enterprise digitization using two methods:the enterprise digitization index and text analysis word frequency statistics.Additionally,carbon emissions are obtained by measuring various types of emissions according to the carbon emission classification range standard.To ac‐count for endogeneity and unobservable variables,relative indicators,such as the rate of increase for company emissions of carbon,are utilized.Using microdata from Chinese listed firms from 2011 to 2021,this study ex‐amines the implications of corporate digitization on enterprise carbon emissions.This study further analyzes the transmission mechanism and investigates the function of green finance in controlling corporate digitiza‐tion and reducing corporate carbon emissions by distinguishing between two types of green patents.Research shows that businesses’carbon emissions are greatly reduced as a consequence of getting digital.Even after performing several robustness and endogeneity tests,the conclusion still remains valid.According to mecha‐nism analysis,which demonstrates that the main strategy for reducing corporate emissions of carbon through the digitalization of enterprises is to promote innovation in green technology.The regulation of green finance in enterprise digitalization will further reduce corporate carbon emissions.According to the analysis of hetero‐geneity,state-owned businesses and those situated in areas with stringent environmental regulations are more significantly impacted by enterprise digitization on corporate carbon emissions.This article discusses the mechanism of promoting corporate carbon emissions through digitalization,expands on relevant research on corporate digitalization,and analyzes the achievable paths of corporate digitalization and low-carbon develop‐ment strategies.展开更多
This article introduces the development background of the digital convergence,analyzes the challenges facing the convergence,and suggests that Chinese telecommunication enterprises should use the chance of the digital...This article introduces the development background of the digital convergence,analyzes the challenges facing the convergence,and suggests that Chinese telecommunication enterprises should use the chance of the digital convergence to become the mainstay of technological innovation. It thinks that the digital convergence brings a set of advantages such as reducing the cost for network construction and maintenance,and quickening the pace of the new service development. However,it points out that the convergence has to undergo profound network and technology transformation and improvement in order to be realized,which should be promoted together by the transmission network,bearer network,core service network,MAN and access network.展开更多
The Ministry of Foreign Trade and Economy Co-operation (hereinafter called the MOFFEC)willintroduce throughout the country "the Importand Export Enterprise Identification Digits of thePeople’s Republic of China&...The Ministry of Foreign Trade and Economy Co-operation (hereinafter called the MOFFEC)willintroduce throughout the country "the Importand Export Enterprise Identification Digits of thePeople’s Republic of China" (hereinafter called"IEEID") for the purpose of pushing forward the de-velopment of foreign economy and trade, strength-ening macro-administration by the governments andimproving working efficiency and service. ThisRegulation has been enacted to ensure展开更多
文摘Under the current background of an information society,the digital transformation of enterprises has become a necessary means to enhance the competitiveness of enterprises.This article is based on the industrial Internet platform,the digital planning and architecture of enterprises research.First,we analyze the current challenges of digital transformation and the development opportunities brought by the industrial Internet.Then,we propose a digital planning method based on the industrial Internet platform,which takes the full connectivity of people,machine and things and intelligent decision making as the core,takes data collection,processing,analysis and application as the main line,and finally forms the top-level design of the digital transformation of enterprises.At the same time,we also built an industrial Internet platform architecture model,including the previous end perception layer,network transmission layer,platform service layer,and application innovation layer for four levels,to support enterprises in innovative applications and decision support under the industrial Internet environment.Research shows that this kind of enterprise digital planning and architecture based on an industrial Internet platform can effectively promote enterprises to achieve business model innovation,system innovation,and strengthen the flexibility and agility of enterprises to respond to market changes.The results of this research not only have important theoretical and practical significance for guiding enterprises to carry out digital planning and build an industrial Internet platform,but also provide useful reference for relevant policy formulation.
基金supported by the Fundamental Research Funds for the Central Universitiesfollowing projects:the Major Project of the National Social Science Fund of China(NSSFC)“Research on the Synergistic Mechanisms of Innovation and Governance for High-Quality Development of the Digital Economy”(Grant No.22&ZD070)+1 种基金the Youth Project of the National Natural Science Foundation of China(NSFC)“Research on Risk-Taking of Zombie Enterprises from a Government-Enterprise Interaction Perspective:Tendency,Behavioral Patterns,and Economic Consequences”(Grant No.72002213)the General Program of the National Natural Science Foundation of China(NSFC)“Reshaping Enterprise Nature,Boundaries,and Internal Organization in the Digital Economy”(Grant No.72273144).
文摘Despite broad consensus on the importance of enterprise digital transformation,significant discrepancies persist regarding its actual effects.This divergence stems primarily from two key measurement challenges:(1)a lack of clear and consistent definitions of enterprise digital transformation,and(2)a lack of rigorous and accurate measurement methodologies.These shortcomings lead to research findings that are incomparable,difficult to replicate,and often conflicting.To effectively address the aforementioned challenges,this paper employs machine learning and large language models(LLMs)to construct a novel set of indicators for enterprise digital transformation.The work begins by manually annotating sentences from annual reports of listed companies in China from 2006 to 2020.These labeled sentences are then used to train and fine-tune several machine learning models,including LLMs.The ERNIE model,demonstrating the best classification performance among the models tested,is selected as the sentence classifier to predict sentence labels across the full text of the annual reports,ultimately constructing the enterprise digital transformation metrics.Both theoretical analysis and multiple data cross-validations demonstrate that the metrics developed in this paper are more accurate than existing approaches.Based on these metrics,the paper empirically examines the impact of enterprise digital transformation on financial performance.Our findings reveal three key points:(1)enterprise digital transformation significantly enhances financial performance,with big data,AI,mobile internet,cloud computing,and the Internet of Things(IoT)all playing a significant role;however,blockchain technology does not show a significant effect;(2)the significant positive effect of digital transformation on financial performance is primarily observed in firms with weaker initial financial performance;and(3)enterprise digital transformation improves financial performance mainly through enhancing efficiency and reducing costs.This research has practical implications for promoting enterprise digital transformation and fostering high-quality economic development.
文摘With the progress of information technology,the digital transformation of enterprises has developed into a key strategy to improve competitiveness.This paper studies the influence of digital transformation of enterprises on the quality of accounting information and its countermeasures,discusses how digital transformation reshapes the ability of accounting information processing,transparency,sharing,and decision support,and analyzes the challenges in technology,management,and data security during this period.Through in-depth analysis,this paper puts forward a series of targeted countermeasures,including strengthening technology and system construction,optimizing management and processes,strengthening data security and privacy protection,and promoting the improvement of laws and standards,hoping to provide practical guidance for improving the quality of accounting information in the digital transformation of enterprises.
文摘The digital transformation and expansion of businesses will provide China’s low-carbon economic develop‐ment strategy with fresh impetus in the backdrop of the emerging digital economy and environmentally friendly growth.This article measures the level of enterprise digitization using two methods:the enterprise digitization index and text analysis word frequency statistics.Additionally,carbon emissions are obtained by measuring various types of emissions according to the carbon emission classification range standard.To ac‐count for endogeneity and unobservable variables,relative indicators,such as the rate of increase for company emissions of carbon,are utilized.Using microdata from Chinese listed firms from 2011 to 2021,this study ex‐amines the implications of corporate digitization on enterprise carbon emissions.This study further analyzes the transmission mechanism and investigates the function of green finance in controlling corporate digitiza‐tion and reducing corporate carbon emissions by distinguishing between two types of green patents.Research shows that businesses’carbon emissions are greatly reduced as a consequence of getting digital.Even after performing several robustness and endogeneity tests,the conclusion still remains valid.According to mecha‐nism analysis,which demonstrates that the main strategy for reducing corporate emissions of carbon through the digitalization of enterprises is to promote innovation in green technology.The regulation of green finance in enterprise digitalization will further reduce corporate carbon emissions.According to the analysis of hetero‐geneity,state-owned businesses and those situated in areas with stringent environmental regulations are more significantly impacted by enterprise digitization on corporate carbon emissions.This article discusses the mechanism of promoting corporate carbon emissions through digitalization,expands on relevant research on corporate digitalization,and analyzes the achievable paths of corporate digitalization and low-carbon develop‐ment strategies.
文摘This article introduces the development background of the digital convergence,analyzes the challenges facing the convergence,and suggests that Chinese telecommunication enterprises should use the chance of the digital convergence to become the mainstay of technological innovation. It thinks that the digital convergence brings a set of advantages such as reducing the cost for network construction and maintenance,and quickening the pace of the new service development. However,it points out that the convergence has to undergo profound network and technology transformation and improvement in order to be realized,which should be promoted together by the transmission network,bearer network,core service network,MAN and access network.
文摘The Ministry of Foreign Trade and Economy Co-operation (hereinafter called the MOFFEC)willintroduce throughout the country "the Importand Export Enterprise Identification Digits of thePeople’s Republic of China" (hereinafter called"IEEID") for the purpose of pushing forward the de-velopment of foreign economy and trade, strength-ening macro-administration by the governments andimproving working efficiency and service. ThisRegulation has been enacted to ensure
