企业数字化转型、CEO财务经历与业财融合  

Enterprise Digital Transformation,CEO Financial Experience,and Integration of Industry and Finance

作　　者：冯勇杰 张曾莲[1] 张静娴 FENG Yong-jie;ZHANG Zeng-lian;ZHANG Jing-xian(School of Economics and Management,Beijing University of Science and Technology,Beijing 100083,China)

机构地区：[1]北京科技大学经济管理学院,北京100083

出　　处：《经济体制改革》2024年第5期141-149,共9页Reform of Economic System

基　　金：国家社会科学后期资助项目“企业高质量发展的实现路径与实施效果研究”(21FGLB025);全国会计重点科研课题“财会监督体系建设与经济高质量发展研究”(2023KJA3-12)。

摘　　要：基于2014~2023年沪深A股上市公司的观察数据,实证检验企业数字化转型对业财融合的影响及其作用机制,研究结果表明,数字化转型能够推动企业实施业财融合,CEO的财务经历能够强化这一积极影响。影响机制检验表明,数字化转型通过提高内部控制质量为企业实施业财融合提供良好的前提条件。鉴于此,企业应利用数字技术整合业务与财务信息,以内部控制提升为基础,选聘具有复合经历的高级管理人员,通过高效的决策与沟通,推动业财融合战略实施。Based on observed data from listed companies in the Shanghai and Shenzhen stock markets from 2014 to 2023,this study empirically examines the impact and mechanism of digital transformation on the integration of business and finance.The research findings indicate that digital transformation can drive companies to implement business-finance integration,and the financial experience of CEOs can strengthen this positive influence.Mechanism testing reveals that digital transformation provides a favorable prerequisite for business-finance integration by improving internal control quality.These research conclusions provide empirical evidence for enterprises to achieve high-quality development through strengthened management accounting applications in the context of digital transformation.In light of this,companies should harness digital technology to integrate business and financial information.With the enhancement of internal control as the foundation,they should recruit senior management with a diverse range of experiences.They can drive the implementation of a strategy for the integration of business and finance.

关 键 词：数字化转型 CEO背景 业财融合 内部控制 

分 类 号：F275[经济管理—企业管理]