摘要
“十四五”规划中明确提出加快数字产业化及产业数字化发展,数字化转型已经成为顺应时代发展的必要趋势。文章基于2008-2020年上市企业数据,运用双向固定效应模型分析了数字化转型对企业内部控制有效性的影响及在不同类型企业中该影响的效用水平。研究发现,数字化转型对企业内部控制有效性有正向促进作用,并且在大规模企业和非国有企业中该正向促进作用更加显著。
The“14th Five-Year Plan”clearly proposes to accelerate the development of digital industrialization and industrial digitalization,and digital transformation has become an inevitable trend conforming to the development of the times.Based on the data of listed enterprises from 2008 to 2020,the paper analyzes the impact of digital transformation on the effectiveness of enterprise internal control and the utility level of different types of enterprises,using two-factor fixed effects model.The results show that the digital transformation has a positive promotion effect on the effectiveness of enterprise internal control,and the positive promotion effect is more significant in large-scale enterprises and non-state-owned enterprises.
作者
陈光
Chen Guang(Yantai Blue Sky Investment Development Group Co.,Ltd.,Yantai Shandong 264003)
出处
《山东纺织经济》
2023年第12期1-5,共5页
Shandong Textile Economy
基金
山东省自然科学基金面上项目“山东嵌入国内价值链和全球价值链的质量及其企业创新效应研究”(立项编号:ZR2022MG066)。
关键词
数字化转型
企业内控
企业类型
digital transformation
enterprise internal control
enterprise type
