业务流程数字化对企业供应链资金流的影响——商业信用融资视角  

The impact of digitalization on the supply chain financial flow-From the perspective of trade credit

作　　者：吕茜茜 Lyu Qianqian(Department of Economic Management,Zhangzhou Institute of Technology,Zhangzhou 363000,China)

机构地区：[1]漳州职业技术学院经济管理学院,福建漳州363000

出　　处：《延边大学学报（自然科学版）》2024年第2期107-113,共7页Journal of Yanbian University（Natural Science Edition）

基　　金：国家社科基金青年项目(21CTJ015)。

摘　　要：基于2011—2021年A股主板上市公司数据,通过分组回归分析从企业商业信用融资视角研究了业务流程数字化对企业供应链资金流的影响.研究结果发现,业务流程数字化可显著促进供应链强势企业商业信用的供给和供应链弱势企业商业信用融资的获取.异质性分析结果显示,国有企业实施业务流程数字化有助于其更多地向合作伙伴提供商业信用,而受融资约束的非国有企业则能较好地通过数字化转型获得供应链伙伴商业信用融资.因此,各方力量应持续推进数字化技术对企业业务流程进行重构,提高企业经营绩效,并通过产业互联网撮合产业链供应链企业的交易流程,加深企业间的互信关系,以此强化数字信息技术对实体经济高质量发展的赋能作用.Based on the data of A-share main board listed companies from 2011-2021,this paper empirically studies the impact of business process digitalization on enterprise supply chain financial flow from the perspective of enterprise trade credit.The findings reveal that digitalization significantly promotes the supply of trade credit for firms with more market power and the acquisition of trade credit for smaller firms.The results of heterogeneity analysis show that digitalization promotes state-owned enterprises to provide more trade credit to their supply chain partners,while non-state-owned enterprises constrained by financing can better obtain commercial credit financing through digital transformation.Therefore,all parties in the industry should continue to promote the application of digital technology to reconstruct business processes and improve business beneficial efficiency.Furthermore,the industrial internet should be constructed to deepen mutual trust among supply chain companies and empower the high-quality development of the real economy.

关 键 词：业务流程数字化 商业信用 供应链 资金流 

分 类 号：F222.1[经济管理—国民经济]