数字化转型对企业绩效度量的影响研究

Research on the Effect of Digital Transformation on Enterprise Performance Measurement

近年来,数字经济和产业领域经历了蓬勃的增长,各行各业都积极投身数字化革命的浪潮,人工智能、物联网、5G通信等一系列前沿数字技术不断涌现并落地。这一浪潮不仅贯穿了涉农企业生产经营的全过程,还对企业绩效产生了深刻的影响。本文基于资源配置理论和公司治理理论,借助已有的相关文献资料,采用文本挖掘方法,以236家A股上市涉农公司在2019-2021三年间的数据作为研究样本,实证研究涉农企业数字化转型对企业绩效的影响。研究发现:涉农企业的数字化转型对企业绩效具有显著的正向作用。根据研究结论,本文为涉农上市公司和相关部门提出政策建议。

In recent years,the digital economy and industry have experienced vigorous growth,and various industries have actively participated in the wave of digital revolution.A series of cutting-edge digital technologies such as artificial intelligence,the Internet of Things,and 5G communication have continuously emerged and landed.This wave not only runs through the entire production and operation process of agricultural enterprises,but also has a profound impact on enterprise performance.This article,based on the resource allocation theory and corporate governance theory,empirically studies the impact of digital transformation of agricultural enterprises on their performance through existing relevant literature using the text mining method and the data from 236 A-share listed agricultural companies from 2019 to 2021.Research has found that the digital transformation of agricultural enterprises has a significant positive impact on corporate performance.Based on the research findings,this article proposes policy recommendations for agricultural listed companies and relevant departments.