财务机器人对企业绩效影响机理的双重差分实证研究  

Research on the Influence Mechanism of Financial Robot on Enterprise Performance-Empirical Test Based on DID Model

作　　者：孔訸炜 韩智杰 谢家平 KONG Hewei;HAN Zhijie;XIE Jiaping(Economics and Management School,Shanghai Open University,Shanghai 200433,China;College of Business,Shanghai Uni versity of Finance&Economics,Shanghai 200433,China)

机构地区：[1]上海开放大学经管学院,上海200433 [2]上海财经大学商学院,上海200433

出　　处：《上海管理科学》2022年第6期78-83,89,共7页Shanghai Management Science

基　　金：国家社科基金重大课题(20&ZD060);国家社科基金重点课题(20AJY008)。

摘　　要：财务机器人是一种共享服务,它通过信息与网络技术整合组织资源,以集约服务的形式创新财务运营管理模式。财务机器人已在中国企业实践多年,并在企业流程重构和业务效率提升方面卓有成效。论文采用双重差分模型,运用30家通信企业两个财务年度的运营数据,揭示财务机器人技术对企业绩效的影响机理。实证研究发现,通过DID的基准模型验证,财务机器人技术应用显著提高了企业绩效,然后运用三步检验法验证了其影响机理,证明了财务机器人技术通过提升财务效率实现对企业绩效的影响。最后,论文根据研究结论提出了财务机器人技术发展应用的管理启示。China's economic growth mode is transitioning from resource driven to innovation driven.Enter-prises reconstruct the process of Financial Shared Service Center to improve business efficiency.As a new financial management tool,financial robot technology promotes the innovation of financial operation man-agement mode by rely ing on information and network technology.This paper uses the Difference-in-Differ-ence Model(DID),using the financial operation data of 30 communication enterprises in two financial.years,and makes an empi rical analysis on the impact mechanism of financial robotics technology with the goal of improving enterprise performance.The empirical study found that the application of financial robot technology si gnificantly improved enterprise performance through the benchmark model of DID,and then verified its impact mechanism by using the three-step test method,w hich proved that financial robot tech-nology had an impact on enterprise performance by improving financial efficiency.Finally,according to the research conclusion,the management enlightenment of the development and application of financial robot technology is put forward.

关 键 词：财务机器人 财务共享服务中心 双重差分模型 企业绩效 

分 类 号：F04[经济管理—政治经济学]