董事会非正式层级对企业数字化转型的影响研究  

A Study of the Impact of Informal Board Hierarchyon Corporate Digital Transformation

作　　者：赵薇 陈娜 ZHAO Wei;CHEN Na(Gansu University of Political Science and Law,Lanzhou Gansu 730070,China)

机构地区：[1]甘肃政法大学,甘肃兰州730070

出　　处：《北京经济管理职业学院学报》2024年第2期20-27,共8页Journal of Beijing Institute of Economics And Management

基　　金：甘肃省哲学社会科学规划项目“甘肃省制造业企业高质量发展路径与政策措施研究”(2022YB086);甘肃政法大学研究生科研创新项目“董事会非正式层级、数字化转型与企业ESG表现——环境不确定性的调节效应”(2024035)。

摘　　要：数字化转型是推动数字经济发展和企业高质量发展的重要手段,对其前因进行探索成为学界和业界共同关注的热点问题。文章基于非正式层级视角,以2012—2022年A股上市公司为样本,剖析隐性的董事会非正式层级在企业数字化转型困境中所发挥的作用。研究结果表明董事会非正式层级会促进企业数字化转型,这一结论经稳健性检验后依然成立;机构投资者持股比例越高,董事会非正式层级对企业数字化转型的促进作用越明显;高管持股比例越低,董事会非正式层级与企业数字化转型的正向关系越强。Digital transformation is an important means to promote the development of digital economy and the highquality development of enterprises,making the exploration of its antecedents a hot topic of joint interest in both academia and industry.Based on the perspective of informal hierarchy,this article takes A-share listed companies from 2012 to 2022 as the research samples,and analyses the role played by the implicit informal hierarchy of the board of directors in the dilemma of digital transformation of enterprises.The findings show that the informal board hierarchy promotes enterprise digital transformation,a conclusion that remains valid after robustness testing.Furthermore,the higher the proportion of institutional investor shareholding,the more significant the promoting effect of the informal board hierarchy on enterprise digital transformation.Additionally,the lower the proportion of executive shareholding,the stronger the positive relationship between the informal board hierarchy and enterprise digital transformation.

关 键 词：董事会非正式层级 数字化转型 机构投资者持股 高管持股 

分 类 号：F272.1[经济管理—企业管理]