数字化转型、内外部监督与企业声誉  

Digital Transformation,Internal and External Supervision and Corporate Reputation

作　　者：邢洋 马丹松 何浩淼 肖有智 XING Yang;MA Dan-song;HE Hao-miao;XIAO You-zhi(Shenzhen Research Institute,Renmin University of China,Shenzhen Guangdong 518038,China;School of Finance,City University of Macao,Macao 999078,China;School of Economics,Capital University of Economics and Business,Beijing 100070,China;School of Economics and Management,Southeast University,Nanjing Jiangsu 211189,China)

机构地区：[1]中国人民大学深圳研究院,广东深圳518038 [2]澳门城市大学金融学院,中国澳门999078 [3]首都经济贸易大学经济学院,北京100070 [4]东南大学经济管理学院,江苏南京211189

出　　处：《技术经济与管理研究》2024年第10期117-122,共6页Journal of Technical Economics & Management

基　　金：国家社会科学基金项目(17AJY002,22BGJ035)。

摘　　要：党的二十大报告提出了建设现代化产业体系的战略部署,对加快发展数字经济、完善中国特色现代企业制度和加快建设世界一流企业提出了更高的要求。以2012—2021年中国沪深A股上市公司为研究对象,考察数字化转型对企业声誉的影响。研究结果表明:数字化转型对企业声誉具有促进作用,机构持股行为在两者之间发挥了部分中介作用,内外部监督在数字化转型对企业声誉的影响中发挥调节作用。非国有、高社会责任和高信息披露企业数字化转型能够显著提高企业声誉。The report of the 20th National Congress of the Communist Party of China put forward the strategic deployment of building a modern industrial system,and set higher requirements for accelerating the development of digital economy,improving the modern ente-rprise system with Chinese characteristics and accelerating the construction of world-class enterprises.Taking the A-share listed comm-panies in China from 2012 to 2021 as the research object,this paper examines the impact of digital transformation on corporate reputa-tion.The results show that digital transformation has a promoting effect on corporate reputation,institutional shareholding has partial mediating effect between digital transformation and corporate reputation,and both internal and external supervision play moderating roles between digital transformation and corporate reputation.The digital transformation of non-state-owned enterprises,enterprises with higher social responsibility and better information disclosure significantly improve their corporate reputation.

关 键 词：数字化转型 内外部监督 企业声誉 代理问题 信息监督 

分 类 号：F270.7[经济管理—企业管理]