企业数字化转型对供应链集中度的影响--基于信息透明度中介变量的研究  

The Influence of Enterprise Digital Transformation on the Concentrationof Supply Chain:A Study Based on the Intermediate Variables of Information Transparency

作　　者：高天宏 王小娟 GAO Tianhong;WANG Xiaojuan(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou,Gansu 730020,China)

机构地区：[1]兰州财经大学会计学院,甘肃兰州730020

出　　处：《河北工程大学学报（社会科学版）》2023年第1期27-35,共9页Journal of Hebei University of Engineering(Social Science Edition)

基　　金：2020年度国家社会科学基金项目(编号:20BGL130);甘肃省教育厅优秀研究生项目(编号:2022CXZX-704);甘肃省高等学校青年博士基金项目(编号:2022QB-106)。

摘　　要：数字化转型是现阶段企业改善供应链集中度的有效路径。利用2011—2021年中国沪深A股上市公司面板数据进行实证检验,探讨数字化转型对企业供应链集中度的影响。研究结果表明,企业数字化转型与供应链集中度之间存在显著的负相关关系。进一步研究发现,信息透明度在数字化转型与供应链集中度之间起着中介作用,即数字化转型能够有效促进信息透明度的提高进而降低企业供应链集中度。研究结论对企业合理利用数字化转型以提高信息透明度进而选择更加良好供应商以及寻找潜在的顾客具有理论和实践意义。Digital transformation is an effective way for enterprises to improve the concentration of supply chain.The panel data of China’s Shanghai and Shenzhen A-share listed companies from 2011 to 2021 were used for empirical test to explore the impact of digital transformation on the concentration of enterprise supply chain.The results show that there is a significant negative correlation between enterprise digital transformation and supply chain concentration.Further research shows that information transparency plays an intermediary role between digital transformation and supply chain concentration,that is,digital transformation can effectively promote the improvement of information transparency and then reduce the concentration of enterprise supply chain.The conclusion of this study has theoretical and practical significance for enterprises to make reasonable use of digital transformation to improve information transparency,select better suppliers and find potential customers.

关 键 词：数字化转型 供应链集中度 信息透明度 

分 类 号：F832.51[经济管理—金融学]