上市公司新兴信息技术的运用对内部控制质量的影响研究

Research on the Impact of the Application of Emerging Information Technology in Listed Companies on the Quality of Internal Control

大数据、云计算、机器人流程自动化、人工智能等新兴信息技术是我国数字经济的重要组成部分,未来企业内部控制的建设发展势必离不开新兴信息技术的支撑。通过PSM倾向得分匹配法对上市公司运用现代新兴信息技术能否提升内部控制质量进行实证分析,结果表明现代信息技术的运用与公司内部控制质量之间呈现显著正相关关系,运用信息技术的企业内部控制质量通常较高。

Emerging information technologies such as big data,cloud computing,robot process automation,and artificial intelligence are important components of China′s digital economy.The PSM propensity score matching method is used to make an empirical analysis on whether the application of modern emerging information technology in listed companies can improve the quality of internal control.The results show that there is a significant positive correlation between the application of modern information technology and the quality of internal control of companies,and the internal control quality of enterprises using information technology is usually higher.