数字化转型对企业腐败的影响研究  

Impacts of Digital Transformation on Corporate Corruption

作　　者：吴铁骐 董斌[1] WU Tie-qi;DONG Bin(School of Economics and Management,Southeast University,Nanjing 211189)

机构地区：[1]东南大学经济管理学院,南京211189

出　　处：《软科学》2024年第7期7-14,21,共9页Soft Science

摘　　要：利用2013-2021年中国上市公司数据,从微观角度分析企业数字化转型是否有助于减少腐败。研究发现:第一,企业数字化程度与腐败支出负相关,表明企业数字化转型有助于反腐败。该研究结论经过一系列稳内生性及稳健性检验后依旧成立。第二,通过机制检验发现,数字化转型有助于增加企业透明度、提升企业竞争力,从而减少腐败行为。第三,数字化转型对企业腐败的抑制效应在无政治关联及民营企业中更为显著;区域财政透明度、市场化水平对数字化抑制腐败效果具有正向调节作用。Using the data of Chinese listed companies from 2013-2021,this paper analyzes whether the digital transformation of enterprises helps reduce corruption from a micro perspective.The empirical results show that,first,the degree of corporate digitization is negatively associated with corruption expenditures,suggesting that corporate digital transformation contributes to anti-corruption.This finding remains valid after a series of endogeneity and robustness tests.Second,digital transformation helps to increase corporate transparency,improve corporate competitiveness,and thus reduce corruption.Third,the inhibitory effect of digital transformation on corruption is more significant in non-politically connected enterprises and private enterprises;regional financial transparency and marketization levels positively moderate the inhibitory impact of digitalization on corruption.

关 键 词：数字化转型 企业腐败 企业透明度 企业竞争力 

分 类 号：F49[经济管理—产业经济] F832.5[政治法律—政治学] D262.6[政治法律—中共党史]