企业数字化转型的治理效应:基于财务重述的视角  

Governance Effects of Corporate Digital Transformation:A Financial Restatement-Based Perspective

作　　者：吴以[1] 王昕 杨夏妮 胡元林[1] WU Yi;WANG Xin;YANG Xiani;HU Yuanlin(Faculty of Management and Economics,Kunming University of Science and Technology,Kunming 650500,China;College of Management and Economics,Yunnan Agricultural University,Kunming 650201,China)

机构地区：[1]昆明理工大学管理与经济学院,云南昆明650500 [2]云南农业大学经济管理学院,云南昆明650201

出　　处：《昆明理工大学学报（自然科学版）》2024年第5期185-198,共14页Journal of Kunming University of Science and Technology(Natural Science)

基　　金：国家自然科学基金项目(72262022);教育部人文社科规划项目(22YJA630030);云南省教育厅项目(2024J0104,2024J0458).

摘　　要：随着以“ABCD”等为代表的数字化技术逐步运用于企业的各方面之中,对于企业整体流程设计、战略发展和价值创造等各方面的都带来了深刻变革.本文基于财务重述视角,以2007—2020年中国上市公司为研究样本,通过文本分析方法研究数字化转型对财务重述的影响.研究发现,企业数字化转型显著降低了财务重述发生的概率,经过一系列稳健性检验后依旧成立.在作用机制方面,企业数字化转型会通过提高内部控制质量和降低信息不对称来提升企业会计信息披露质量.进一步研究发现,对于国有企业以及审计质量较好的企业,数字化转型程度对财务重述的抑制作用更为显著;然而,市场化程度较好的地区,企业数字化转型的财务重述缓解效果较弱.本文探究了企业数字化转型对财务重述的影响及其路径,为我国企业提高治理水平提供了启示.As digital technology,represented by“ABCD”,is gradually applied to all aspects of enterprises,it has brought profound changes to the overall process design,strategy development and value creation of enterprises.Based on the perspective of financial restatement,this paper empirically examines the impact of digital transformation on financial restatement by using listed A-share companies from 2007 to 2020 as a research sample.The study finds that the digital transformation of companies significantly reduces the probability of financial restatement,which remains valid after a series of robustness tests.Heterogeneity tests found that the degree of corporate digital transformation had a more significant inhibitory effect on financial restatements when the nature of ownership was state-owned,audit quality was better and the marketisation process was less advanced.Further research finds that corporate digital transformation enhances the quality of corporate accounting disclosure through two paths:improving the quality of internal controls and increasing the number of analysts tracking to reduce external information asymmetry.

关 键 词：企业数字化转型 公司治理 财务重述 内部控制质量 信息不对称 

分 类 号：F275[经济管理—企业管理] F270.7[经济管理—国民经济] F271F832.51