数字经济时代NGIT驱动财务共享服务效率的提升机制  

Efficiency Improvement Mechanism of Financial Shared Service Driven By NGIT in Digital Economy Era

作　　者：冯自钦 张梦维 丁庭选 FENG Ziqin;ZHANG Mengwei;DING Tingxuan(School of Management&Economics,North China University of Water Resources&Electric Power,Zhengzhou 450046,Henan)

机构地区：[1]华北水利水电大学管理与经济学院,河南郑州450046

出　　处：《管理学刊》2024年第1期141-158,共18页Journal of Management

基　　金：国家社会科学基金一般项目(21BGL040);河南省科技攻关项目(222102210249)。

摘　　要：数字经济时代,新一代信息技术(NGIT)的蓬勃兴起为实体经济高质量发展提供了新动能。以2012—2022年有正式运营财务共享服务中心的沪深两市A股上市公司为样本,实证分析新一代信息技术驱动财务共享服务的效率提升机制。研究发现:新一代信息技术正向驱动财务共享服务效率,人力资源结构和资源配置水平在新一代信息技术对财务共享服务效率的驱动关系中有中介作用。进一步研究发现:组织结构复杂性弱化了新一代信息技术对财务共享服务效率的驱动关系,组织关系复杂性和组织行为复杂性强化了新一代信息技术对财务共享服务效率的驱动关系,且组织结构复杂性、组织关系复杂性和组织行为复杂性在新一代信息技术对财务共享服务效率的驱动关系中有调节效应。本文的研究有助于强化新一代信息技术对财务共享服务的驱动作用,能为财务共享服务的数智化转型提供决策依据。In the digital economy era,the flourish of the new generation of information technology(NGIT)provides new impetus for high-quality development of real economy.Sampling A-shared listed companies in Shanghai and Shenzhen stock markets from 2012 to 2022 which have financial shared service center,this paper empirically analyzes efficiency improvement mechanism of financial shared service driven by NGIT.The results show that NGIT can significantly positively drive technical efficiency,pure technical efficiency and scale efficiency of financial shared service,human resource structure and resource allocation level play an intermediary role in the driving relationship between NGIT and financial shared service efficiency.Further research reveals that organizational structure complexity weakens the driving relationship while organizational relationship complexity and organizational behavior complexity strengthen the driving relationship between NGIT and financial shared service efficiency.Meanwhile,organizational structure complexity,organizational relationship complexity and organizational behavior complexity has a moderating effect on the driving relationship between NGIT and financial shared service efficiency.This research can provide decision-making basis for the digital-intelligent transformation of financial shared service by strengthen the driving effect of NGIT.

关 键 词：新一代信息技术 财务共享服务 人力资源结构 资源配置水平 组织复杂性 

分 类 号：F275.5[经济管理—企业管理]