数字化转型与企业竞争力:基于信息披露模式的影响  

Digital Transformation and Enterprise Competitiveness:Based on the Influence of Information Disclosure Model

作　　者：卫铭 赵谦亨 王文慧 WEI Ming;ZHAO Qian-heng;WANG Wen-hui(Intelligent Management Accounting Institute,Shanxi University of Finance and Economics,Taiyuan 030006,China;School of Business,Shandong University,Weihai 264209,China;School of Accounting,Shanxi University of Finance and Economics,Taiyuan 030006,China)

机构地区：[1]山西财经大学智能管理会计研究院,山西太原030006 [2]山东大学商学院,山东威海264209 [3]山西财经大学会计学院,山西太原030006

出　　处：《经济问题》2024年第5期33-42,共10页On Economic Problems

基　　金：山西省审计厅审计科研课题“政府投资基金的审计评价体系研究”(23SXSJ0302);山西省高等学校哲学社会科学研究项目“市场激励型环境规制与全要素生产率:基于碳排放权交易机制的自然实验”(2021W042)。

摘　　要：近年来,我国作为数字经济的引领者,企业数字化转型已成为顺应时代潮流、响应政策号召、适应行业竞争的必由之路。研究表明:第一,企业数字化转型的财务数据、非财务数据的信息披露与企业竞争力并未存在显著关系。进一步检验发现,企业数字化转型的文本信息与财务信息均存在异常披露行为。第二,以企业数字化转型“言”与“行”二维视角衡量企业数字化转型信息披露模式,发现在“言行一致”的披露模式下,企业数字化相关信息有利于提升企业市场竞争力,主要通过缓解自身融资约束程度的路径实现;而“多言寡行”的策略性披露会增加企业管理者的权力,不利于企业竞争力的提升。研究结论为相关部门对上市公司披露数字化转型相关信息进行规范和监督提供真实可靠的经验证据。Since the 21st century,as the leader of digital economy in China,the digital transformation of enter-prises has become the only way to conform to the trend of the times,respond to policy calls and adapt to industry competition.The findings are as follows:firstly,there is no significant relationship between the disclosure of finan-cial data and non-financial data and the competitiveness of enterprises in digital transformation.Further examina-tion shows that there are abnormal disclosure behaviors of both text information and financial information in the digital transformation of enterprises.Secondly,the information disclosure mode of enterprise digital transformation is measured from the two-dimensional perspective of“words”and“actions”.It is found that the disclosure mode of“words and deeds are consistent”is conducive to improving the market competitiveness of enterprises,which can be achieved by alleviating their own financing constraints;However,the strategic disclosure of“many words but few words”increases the power of enterprise managers,which is not conducive to the promotion of enterprise com-petitiveness.The research conclusion provides real and reliable empirical evidence for relevant departments to standardize and supervise the disclosure of information related to digital transformation by listed companies.

关 键 词：企业数字化转型 企业竞争力 信息披露模式 大数据文本 

分 类 号：F832[经济管理—金融学]