摘要
数字经济是把握新一轮科技革命和产业变革新机遇的战略选择,已成为推动传统产业转型升级、促进高质量发展、持续提升民生福祉的新引擎。持续推进企业数字化转型,对提高企业内部控制质量,保障企业高质量发展意义重大。文章基于2011—2020年沪深A股上市公司数据,探讨企业数字化转型与内部控制质量的内在联系及其影响机制。实证结果显示:企业数字化转型对提升内部控制质量有着显著的促进作用,在一系列稳健性检验之后,结论仍然成立;企业数字化转型过程中,提升内部控制质量的重要渠道是提升对企业CEO信息技术背景的重视程度。
Digital economy is a strategic choice to seize the opportunities of a new round of technological revolution and industrial transformation,which has become a new driver to the transformation and upgrading of traditional industries,high-quality economic development,and people's well-being.Continuously promoting digital transformation is of great significance for enhancing the quality of internal control and guaranteeing the sound development of enterprises.Therefore,based on the data of A-share listed companies in Shanghai and Shenzhen from 2011 to 2020,the thesis sets out to explore the correlation and influence mechanism between digital transformation and internal control quality.The empirical results suggest digital transformation exerts a significant promoting effect on the quality of internal control by means of attaching more significance to the information technology background of CEOs,and the conclusion still holds after a series of robustness tests.
作者
赵琛虎
Zhao Chenhu(School of Economics and Trade,Hunan University of Technology,Zhuzhou,2007)
出处
《中阿科技论坛(中英文)》
2023年第12期73-77,共5页
China-Arab States Science and Technology Forum
关键词
数字化转型
内部控制质量
CEO信息技术背景
融资约束
Digital transformation
Internal control quality
Information technology background of CEO
Financing constraints