期刊文献+

社会信用体系建设能否促进企业数字化转型?——基于社会信用体系改革试点的准自然实验 被引量:7

Does the Construction of Social Credit System Promote Enterprise Digital Transformation? A Quasi-natural Experiment Based on the Pilot Reform of Social Credit System
原文传递
导出
摘要 数字化转型对促进企业可持续性发展具有重要意义。然而不少企业仍然存在数字化转型的“痛点”,如何为企业数字化转型营造良好的制度环境是一项重要议题。文章以2013—2020年A股上市公司为研究样本,检验社会信用体系建设能否促进企业数字化转型。结果表明,社会信用体系建设显著促进了企业数字化转型,且该效应仅体现在社会信用体系建设对数字化底层技术的积极影响。进一步研究发现,社会信用体系建设对企业数字化转型的促进作用在代理成本较高、员工积极性较差以及供应链企业信息分享意愿较低的样本中更显著,表明社会信用体系建设通过降低代理成本、促进员工参与、增强供应链企业信息分享意愿促进了企业数字化转型。这对政府部门从宏观制度方面营造有利于企业数字化转型的制度环境提供了参考。 The digital economy has spawned many new technologies,formats,and models.Therefore,more and more enterprises are undergoing digital transformation.In practice,it is equally important for personnel involved in digital construction to have a subjective willingness to undergo digital transformation and to be willing to support and engage in digital construction in promoting enterprise digital transformation.The construction of social credit system records and shares the credit information of economic subjects,thus establishing a credit system within the society and enhancing social trust.So,does the construction of social credit system affect the cognition and attitude of relevant entities towards enterprise digital transformation,and then promote enterprise digital transformation? This paper uses the pilot reform of social credit system as a quasi-natural experiment to study whether the construction of social credit system can facilitate enterprise digital transformation.It is found that the construction of social credit system significantly promotes enterprise digital transformation,and this effect is only reflected in the promotion of the application of underlying technology.Further research finds that the construction of social credit system promotes enterprise digital transformation by reducing agency costs,promoting employee participation,and enhancing the willingness to share information among affiliated enterprises.The contributions of this paper are as follows:First,it studies the role of social credit system construction in shaping the cognition and attitude of the management,employees,and affiliated enterprises toward digital transformation,providing a new angle of view to study the factors that affect enterprise digital transformation from the macro-institutional environment.Second,it extends the role of social credit system construction to the perspective of ethics and value norms in enterprise digital transformation,providing a basis for further evaluation of the current social credit system.Third,it advances the research on institutionalized social trust in the context of China's social transformation.As the “acquaintance” society moves towards the “stranger” society,the role of trust in traditional relational society is limited.This paper studies the impact of social credit system construction on micro-enterprise behavior,enriching the connotation of institutionalized social trust in China.
作者 邱保印 余梦 左静静 Qiu Baoyin;Yu Meng;Zuo Jingjing(School of Accounting,Hangzhou Dianzi University,Zhejiang Hangzhou 310018,China;Business School,Henan University,Henan Kaifeng 475004,China)
出处 《上海财经大学学报(哲学社会科学版)》 CSSCI 北大核心 2023年第5期92-106,共15页 Journal of Shanghai University of Finance and Economics
基金 国家社会科学基金后期资助项目“信任、法律与企业资源配置效率研究”(20FGLB062)。
关键词 信任 社会信用体系建设 数字化转型 代理成本 信息分享 trust construction of social credit system digital transformation agency costs information sharing
  • 引文网络
  • 相关文献

参考文献22

二级参考文献363

共引文献6962

同被引文献138

引证文献7

二级引证文献1

相关主题

;
使用帮助 返回顶部