摘要
现有对工业互联网平台的研究多聚焦于商业模式等技术特征,鲜有研究深究其赋能机理和制度特征。本文基于社会资本理论,从资本配置结构优化的企业混合所有制视角,通过剖析工业互联网平台的赋能过程发现,工业互联网平台赋能的本质是将虚拟社会资本转化为现实社会资本,促进工业互联网平台中企业的物质资本、智力资本和社会资本的配置结构不断优化。工业互联网平台的本质是资本配置结构优化的企业混合所有制新形态,工业互联网是数字经济时代企业混合所有制改革的新方向。
The studies about industrial Internet platforms are mostly focused on the business models and other technical features, while few studies have explored their enabling mechanism and institutional features. Based on the theory of social capital, this paper analyzes the process of industrial Internet platform enabling SEMs to achieve full-life-cycle digital transformation from the perspective of mixed ownership, which can optimize the capital allocation structure of enterprises. It is found that the essence of industrial Internet platform enabling SEMs is to transform online social capital into offline social capital, and then promote the continuous optimization of the material capital, intellectual capital and social capital of enterprises on the industrial Internet platform. The essence of the industrial Internet platform is a new form of mixed ownership optimized by capital allocation structure. The industrial Internet provides a new idea for the mixed-ownership reform of enterprises.
出处
《会计研究》
CSSCI
北大核心
2020年第12期99-112,共14页
Accounting Research
基金
国家社会科学基金重点项目“竞争性国有企业混合所有制改革的现实困难与理论突破”的阶段性成果(16AJL007)
中国会计学会2020年课题“资本配置结构优化的企业混合所有制——工业互联网的赋能机理及其本质研究”的阶段性成果。
关键词
工业互联网平台
赋能机理
社会资本
资本配置结构优化
企业混合所有制
Industrial Internet Platform
Enabling Mechanism
Social Capital
Optimization of Capital Allocation Structure
Mixed-ownership Reform