摘要
数字经济时代,数字技术与传统产业深度融合,成为企业高质量发展的重要路径。本文基于“两化融合”贯标试点的准自然实验,采用我国A股制造业上市公司数据,考察了企业数字化转型对内部控制质量的影响。使用双重差分模型检验发现,企业数字化转型后,内部控制质量显著提升,并且在一系列稳健性检验后结论仍然成立。异质性检验发现,在数字经济环境较好的地区和市场化水平较低的地区,以及在非国有企业、规模较大企业和内部治理水平较高的企业中,数字化转型对内部控制质量的提升更加显著。机制检验发现,数字化转型通过提高内部控制运行效率来推动内部控制质量的提升。研究丰富了数字化转型的研究,拓展了内部控制质量影响因素的研究视角,为深化企业数字化转型、完善内部控制制度提供了理论证据与实践启示。
In the era of digital economy,the deep integration of digital technology and traditional industries has become an important path for high-quality development of enterprises.Based on the quasi-natural experiment from integration of informatization and industrialization,this paper uses the data of China’s A-share manufacturing listed companies to investigate the impact of digital transformation on the quality of internal control.Using DID model test,we find that after the digital transformation of enterprises,the quality of internal control is significantly improved,and the conclusion is still valid after a series of robustness tests.Heterogeneity test shows that in areas with better digital economy environment and lower marketization level,as well as in non-state-owned enterprises,large-scale enterprises and enterprises with higher internal governance level,the improvement of internal control quality by digital transformation is more significant.Mechanism test shows that digital transformation improves the quality of internal controls by increasing their operational efficiency.The research conclusion of this paper not only enriches the research of digital transformation and its economic consequences,expands the research perspective of influencing factors of internal control quality,but also provides theoretical evidence and practical inspiration for deepening digital transformation and further improving internal control system.
作者
张钦成
杨明增
Zhang Qincheng;Yang Mingzeng
出处
《审计研究》
CSSCI
北大核心
2022年第6期117-128,共12页
Auditing Research
基金
国家自然科学基金青年项目(项目批准号:71902096)
教育部人文社会科学研究青年基金项目(项目批准号:22YJC790165)
山东省自然科学基金青年项目(立项编号:ZR2022QG031)的资助
关键词
数字化转型
内部控制质量
两化融合
digital transformation
internal control quality
integration of informatization and industrialization
