数字化转型对企业价值的影响研究——基于内部控制的中介效应

A Study of the Impact of Digital Transformation on Firm Value—Based on the Mediating Effect of Internal Control Quality

本文以2012~2022年A股上市公司作为研究对象,实证检验了数字化转型对企业价值的影响,并进一步分析了内部控制的中介效应,结果表明:企业数字化转型与企业价值呈正相关关系;数字化转型通过提高内部控制质量、完善内部控制制度进而提升企业价值,继而提出合理建议,以期为上市公司进行数字化转型行为提供参考。

This paper takes A-share listed companies from 2012 to 2022 as the research object, empirically examines the impact of digital transformation on enterprise value, and further analyzes the mediating effect of internal control, the results show that: the digital transformation of enterprises is positively correlated with enterprise value;the digital transformation improves the quality of internal control, improves the internal control system and thus enhances the enterprise value, and then puts forward reasonable suggestions in order to provide a reference for listed companies to carry out digital transformation behavior.