摘要
以2011—2021年沪深A股上市企业数据为研究样本,实践验证金融科技发展对企业数字化转型的影响和作用路径。结果表明:金融科技发展对企业数字化转型具有显著推动作用,公司治理水平在二者之间起到正向调节作用。异质性分析表明,不同性质企业表现差异明显,高科技企业、非国有企业作用效果更为显著;机制分析表明,金融科技发展可有效提高信息透明度和创新研发投入来助力企业选择并实现数字化转型。
Based on the data of A-share listed companies in Shanghai and Shenzhen from 2011 to 2021,this paper verifies the impact and path of fintech development on the digital transformation of enterprises.The results show that the development of financial technology has a significant role in promoting the digital transformation of enterprises,and the level of corporate governance plays a positive role in regulating the two.The heterogeneity analysis showed that the performance of enterprises of different natures was significantly different,and the role of high-tech enterprises and non-state-owned enterprises was more significant.Mechanism analysis shows that the development of fintech can effectively improve information transparency and innovative R&D investment to help enterprises choose and achieve digital transformation.
作者
史欢
钟宇杰
SHI Huan;ZHONG Yu-jie(School of Economics and Management,Hunan University of Technology,Zhuzhou Hunan 412007)
出处
《湖南财政经济学院学报》
2024年第6期69-78,共10页
Journal of Hunan University of Finance and Economics
基金
湖南省教育厅科学研究项目“区域科技金融生态系统的共生机制研究”(项目编号:22B0585)
株洲市社科成果规划评审委员会课题“株洲轨道交通产业集群生态系统的协同创新机制研究”(项目编号:ZZSK2023082)。
关键词
金融科技
公司治理
数字化转型
financial technology
corporate governance
digital transformation
