摘要
数字经济时代“降本增效”“数字赋能”是众多企业追求的目标,而数字化转型又是其战略发展中的关键一步。基于此,将2011—2021年中国A股上市公司作为研究对象,研究数字化转型与资本配置效率之间的作用关系。研究结果表明,企业数字化转型能显著促进资本配置效率的提升,企业会计信息质量在其中具有显著的部分中介效应。进一步研究发现:该部分中介作用仅存在于非国有企业中;通过区域数字经济发展水平的调节作用分析,企业数字化转型对资本配置效率的作用机制在数字经济发展水平高的地区显著,而在发展水平低的地区不明显。
In the era of digital economy,“reducing costs and increasing efficiency”and“digital empowerment”are the goals pursued by many enterprises,and digital transformation is a key step in their strategic development.Based on this,this paper takes China A-share listed companies from 2011 to 2021 as the research object,and studies the relationship between digital transformation and capital allocation efficiency.The results show that the digital transformation of enterprises can significantly promote the efficiency of capital allocation,and the quality of enterprise accounting information has a significant partial intermediary effect.Further research shows that this partial intermediary effect only exists in non-state-owned enterprises;Through the analysis of the adjustment function of regional digital economy development level,the mechanism of enterprise digital transformation on capital allocation efficiency is obvious in areas with high digital economy development level,but not obvious in areas with low development level.
作者
杨成文
黄晓东
左瑄
YANG Cheng-wen;HUANG Xiao-dong;ZUO Xuan(Qingdao University of Technology,Qingdao 266400,China)
出处
《哈尔滨商业大学学报（社会科学版）》
CSSCI
2023年第5期48-61,共14页
Journal of Harbin University of Commerce:Social Science Edition
关键词
企业数字化转型
会计信息质量
资本配置效率
digital transformation of enterprises
quality of accounting information
efficiency of capital allocation
