企业数字化转型对内部控制质量的影响及作用机制研究

The Impact of Enterprise Digital Transformation on Internal Control Quality and Its Mechanisms

数字技术的飞速发展成为企业数字化转型和高质量发展的重要驱动力。从内部控制视角出发,选取2011—2022年沪深A股上市公司的数据作为样本,通过实证检验探讨企业数字化转型对内部控制质量的影响及作用机制。研究表明:企业数字化转型有助于提升内部控制质量;企业数字化转型通过提高内部治理水平、降低信息不对称程度以及提升内部审计监督效率等途径来促进内部控制质量的提升;人工智能、区块链、云计算、大数据和数字技术等数字化转型的不同维度均有助于提高内部控制质量;企业的高科技属性会加强数字化转型对内部控制质量的正向影响,而国有企业的产权性质会削弱数字化转型对内部控制质量的正向影响。建议引导企业强化数字化思维,重点推动非高科技企业数字化转型,加快国有企业数字化转型进程,进而提高企业内部控制质量,有效推动企业高质量发展。

The rapid development of digital technology has become an important driving force for enterprise digital transformation and high-quality development.From the perspective of internal control,this paper selects the data of A-share listed companies in Shanghai and Shenzhen stock exchanges from 2011 to 2022 as samples to explore the impact of enterprise digital transformation on the quality of internal control and its mechanisms through empirical tests.The study shows that enterprise digital transformation can help improve the quality of internal control.Digital transformation can improve the quality of internal control by increasing the level of internal governance,improving the degree of information asymmetry,and enhancing the efficiency of internal audit supervision.The five dimensions of digital transformation,including artificial intelligence,blockchain,cloud computing,big data and digital technology,can all improve the quality of internal control,and the high-tech attributes of enterprises will strengthen the positive impact of digital transformation on internal system quality,while the state-owned property attributes will weaken the positive impact of digital transformation on internal system quality.It is suggested to guide enterprises to strengthen digital thinking,focus on promoting the digital transformation of non-high-tech enterprises,and accelerate the digitalization process of state-owned enterprises,thereby improving the quality of internal control and effectively achieving high-quality enterprise development.