数字化转型、信息透明度与权益资本成本  

The Demerits and Improvement of the Criminal Regulations on Online Indecency with Minors

作　　者：盛明泉[1] 何飞阳 XU Jian;XU Yehan(School of Law,Huaiyin Normal University,Huai’an,Jiangsu 223001,China)

机构地区：[1]安徽财经大学,安徽蚌埠233041

出　　处：《重庆科技学院学报（社会科学版）》2024年第1期31-42,53,共13页Journal of Chongqing university of science and technology（social sciences edition）

基　　金：安徽省社会科学规划重点项目“新发展阶段安徽打造科技创新策源地创新生态系统研究”(AHSKZ2021D25)。

摘　　要：本研究基于2009年至2021年中国上市公司数据,实证分析数字化转型对企业权益资本成本的影响。通过实证分析研究发现,企业数字化转型能够显著降低权益资本成本。进一步分析发现,信息透明度在企业数字化转型与权益资本成本之间起部分中介效应。通过研究数字化转型与权益资本成本的作用机制,为企业治理与合理配置资源提供借鉴。Online indecency behaviors are hidden and significantly harmful to society,constantly infringing upon minors’physical and mental health.Moreover,their demonstrative effects will lead to imitated behaviors.At present,there is a controversy in the academic community regarding the regulation of online indecency behaviors,in terms of infringement of legal interests,reasons for the crime,and whether it needs to be specified as a specific charge.It is argued that online indecency behaviors have become separate crimes.The subjects can be investigated by requesting real-name authentication,and the behaviors shall be classified and punished with exact charges to stop the infringement.In light of the current Criminal Law’s inability to fully regulate metaverse sexual assaults,it is suggested to add a cyber sexual assault crime to the Criminal Law,with an aim to regulating online indecency and othercrimes using the Internet and modern technologies.

关 键 词：数字化转型 信息透明度 权益资本成本 企业治理 

分 类 号：F272[经济管理—企业管理]