国家使命导向视角下数字化转型对投资效率的影响研究——基于A集团的案例分析  

The Influence of Digital Transformation on Investment Efficiency from Perspective of the National Mission:A Case Study Based on A Investment Group

作　　者：李鑫[1] 张静 王路 孟天乐 陈素云[1] Li Xin;Zhang Jing;Wang Lu;Meng Tianle;Chen Suyun

机构地区：[1]河南农业大学 [2]河南投资集团 [3]西交利物浦大学

出　　处：《管理会计研究》2023年第4期8-17,共10页MANAGEMENT ACCOUNTING STUDIES

摘　　要：本文运用社会技术系统理论模型,以A集团为案例,探索国家使命导向下数字化转型对国有资本运营公司投资效率的影响及其作用机制。研究发现:(1)数字化转型能够提高投资效率,有助于国有资本运营公司达成国家使命;(2)数字化转型通过推动组织结构的柔性变革,促进组织外部的纵向协作和组织内部的横向协作,作用于投资管理的各个环节,提升国有资本运营公司投资效率;(3)数字化转型通过影响参与者的参与主体、工作方式、意识和行为习惯,促进工作效率和管理效率的提升,从而提升投资效率。本文从国家使命这一新视角切入,丰富了国有资本运营公司数字化转型经济后果以及投资效率影响因素的研究,亦为其他国有资本运营公司的数字化转型实践提供借鉴。Using the theoretical model of socio-technical system,this paper takes A Group as a case to explore the impact of digital transformation on the investment efficiency of state-owned capital operation companies hereafter refers to SocoCs under the guidance of the national mission and its mechanism.This paper finds that(I)digital transformation can improve investment efficiency and help SocoCs achieve the national mission;(2)digital transformation acts on all aspects of investment management and improves investment eficiency of sococs by promoting flexible changes in organizational structure,facilitating vertical collaboration outside the organization and horizontal collaboration within the organization;(3)digital transformation improves investment efficiency of sococs by influencing participants'participation subjects,work pattern,awareness and behavioral habits,promoting the efficiency of work and management,and thus enhancing investment eficiency.This paper enriches the Lliterature on the economic consequences of digital transformation and the factors influencing the investment eficiency of socoCs from the new perspective of national mission,while providing some implications for other provincial socoCs at the practical level.

关 键 词：国家使命 数字化转型 投资效率 组织变革 

分 类 号：F830.42[经济管理—金融学] F832.39F49