数字经济背景下企业固定资产内部控制的创新与优化

Innovation and Optimization of the Internal Control of Enterprise Fixed Assets under the Background of Digital Economy

在数字经济背景下,本文以2012~2022年A股上市公司为研究对象,实证检验了数字技术对企业固定资产管理和内部控制质量的影响。研究结果表明,数字技术的应用能够显著提升企业固定资产管理的效率和透明度,通过优化内部控制机制,有效降低管理风险,进而提升企业运营效能。基于研究结果,提出了企业应进一步加强数字技术的应用,优化内部控制体系,以应对数字经济带来的挑战和机遇。In the context of digital economy, this paper takes a-share listed companies in 2012~2022 as the research object to empirically test the impact of digital technology on the management of fixed assets and internal control quality of enterprises. The research results show that the application of digital technology can significantly improve the efficiency and transparency of the fixed assets management of enterprises, and effectively reduce the management risk by optimizing the internal control mechanism, and then improve the operation efficiency of enterprises. Based on the research results, it is proposed that enterprises should further strengthen the application of digital technology and optimize the internal control system to cope with the challenges and opportunities brought by the digital economy.