全球疫情下SaaS非接触数字经济发展路径研究  

The Development Path of SaaS Non-contact Digital Economy Under the Pandemic

作　　者：汪小龙 张宝贤[1] WANG Xiaolong;ZHANG Baoxian(School of Accounting,Taihu University of Wuxi,Wuxi,Jiangsu 214064)

机构地区：[1]无锡太湖学院会计学院,江苏无锡214064

出　　处：《绍兴文理学院学报》2021年第8期66-77,共12页Journal of Shaoxing University

基　　金：江苏省软科学研究重大项目“基于双循环背景的中国半导体产业转型路径、方法及政策研究”(BR2021030);江苏省科技厅横向课题“苏州珮凯半导体企业上市指引”(19WURD006).

摘　　要：区别传统定性研究,针对全球疫情如何促进非接触数字经济增长问题,依据价值创造理论,运用差分检验和多元二次逐步回归模型,基于中国2000~2019年软件服务行业上市公司财务报表数据,构建非接触数字经济增长分析框架,并探讨决定因素及增长差异,实证结果显示:全球疫情下,SaaS组在营业收入、所有者权益、研发支出、营销支出、融资负债等方面具有显著优势;双重差分结果显示,SaaS组在非疫情期,营业收入增长的均值低于其他组,但在疫情期,营业收入增长的均值显著高于其他组,且市场融资效率增加.三重交互效应显示,“SaaS-疫情-东部地区”融资负债促进营业收入增长作用明显,且营销支出倒U型结构顶点数值较大,形成发展路径最优选择.Different from the traditional qualitative research,aimed at the problem as to how the global epidemic promotes the growth of non-contact digital economy,in the light of the theory of value creation,using the differential test and multiple quadratic stepwise regression model,and based on the financial statement data of the listed companies in China’s software service industry from 2000 to 2019,this paper tries to construct an analysis framework of non-contact digital economy growth,discuss the determinants and growth differences,and obtain the empirical results.The results show that against the backdrop of the global epidemic,the SaaS group has significant advantages in operating revenue,stockholders’equity,R&D expenditure,marketing expenditure,financing liabilities,etc.;the double difference results show that the average growth of operating revenue of SaaS group is lower than that of other groups in the non-epidemic period,whereas in the epidemic period,the average growth of operating revenue is significantly higher than that of other groups,with an increased market financing efficiency.The triple interaction effect shows that SaaS-epidemic-eastern region financing debt plays an important role in promoting the growth of operating revenue,and the top value of inverted U-shaped structure of marketing expenditure is large,forming the optimal choice of development path.

关 键 词：全球疫情 SAAS 非接触数字经济 协同OA 

分 类 号：F015[经济管理—政治经济学]