成败利钝:数字化转型与企业财务绩效——基于ESG表现与内部控制视角  

Success or Failure:Digital Transformation and Enterprise Financial Performance:Based on ESG Performance and Internal Control Perspective

作　　者：王保忠[1] 杜雪 WANG Baozhong;DU Xue(School of Management,Xi’an Polytechnic University,Xi’an 710048,China)

机构地区：[1]西安工程大学管理学院,西安710048

出　　处：《河南科学》2024年第12期1867-1876,共10页Henan Science

基　　金：国家社科基金一般项目(22BJY159);陕西省哲学社会科学研究专项(2024HZ0643);教育部人文社会科学项目(20YJC790145)。

摘　　要：选取2012—2021年沪深A股上市公司作为观测对象,通过理论研究与实证分析探索数字化转型及其分指标对企业财务绩效的影响效果,ESG表现及内部控制的内在机制,以及两变量的异质性特征.结果显示:①数字化转型显著提高了企业财务绩效.②数字技术应用、互联网商业模式、智能制造以及现代信息系统与企业财务绩效正相关,且数字技术应用的效果最强.③ESG表现及内部控制在数字化转型与企业财务绩效中发挥部分中介效应.④在非国有、制造业和东部地区的企业推动数字化转型更能提高财务绩效.A-share listed companies in Shanghai and Shenzhen from 2012 to 2021 were selected as the observation objects,and the impact of digital transformation and its sub-indicators on corporate financial performance,the internal mechanism of ESG performance and internal control,and the heterogeneity of the two variables were explored through theoretical research and empirical analysis.The results show that:①Digital transformation significantly improves the financial performance of enterprises.②Digital technology application,internet business model,intelligent manufacturing and modern information system are positively correlated with the financial performance of enterprises,and the effect of digital technology application is the strongest.③ESG performance and internal control play a partial mediating effect in digital transformation and corporate financial performance.④Promoting digital transformation in non-state-owned enterprises,manufacturing enterprises and enterprises in eastern regions are more likely to improve financial performance.

关 键 词：数字化转型 财务绩效 ESG表现 内部控制 高质量发展 

分 类 号：F275[经济管理—企业管理] F49[经济管理—国民经济] X322[环境科学与工程—环境工程]