摘要
数字化转型背景下,提高风险承担水平对制造业企业可持续发展具有重要的影响作用。文章以2012—2022年中国A股制造业上市公司为研究样本,通过构建过程机制模型,考察数字化转型对制造业企业风险承担水平的影响。结果表明:数字化转型显著提高了制造业企业风险承担水平;外部交易成本和内部控制质量在数字化转型影响制造业企业风险承担水平过程中发挥中介作用;供应链集成对数字化转型影响制造业企业风险承担水平起正向调节作用;数字化转型对制造业企业风险承担水平的提升作用在非国有制造业企业中显著,而在国有制造业企业中不显著。
In the context of digital transformation,improving the risk appetite significantly influences the sustainable growth of manufacturing enterprises.This essay utilizes a research sample comprising Chinese A-share listed manufacturing enterprises spanning from 2012 to 2022.Through the construction of a process mechanism model,it examines the influence of digital transformation on the risk appetite of manufacturing enterprises.Research findings:Digital transformation significantly increases the risk appetite of manufacturing enterprises.External transaction costs and internal control quality act as mediators in the digital transformation process that impacts the risk appetite of manufacturing enterprises.Supply chain integration positively moderates the impact of digital transformation on the risk appetite of manufacturing enterprises.The influence of digital transformation on the rise in risk appetite among manufacturing enterprises is substantial in non-state-owned enterprises,yet not as pronounced in state-owned counterparts.
作者
窦永香
刘子圆
杨东
DOU Yongxiang;LIU Ziyuan;YANG Dong(School of Economics and Management,Xidian University,Xi'an 710126,China)
出处
《华东经济管理》
CSSCI
北大核心
2024年第9期106-115,共10页
East China Economic Management
基金
中央高校基本科研业务费专项资金资助项目“新一代信息技术战略研究”(KYFZ24069)。
关键词
数字化转型
企业风险承担
交易成本
内部控制
供应链集成
digital transformation
enterprise risk appetite
transaction costs
internal control
supply chain integration
