制造业企业数字化转型对融资效率的影响  

The Impact of Digital Transformation of Manufacturing Enterprises onFinancing Efficiency

作　　者：袁晓婷 冯圆[1] YUAN Xiaoting;FENG Yuan(School of Economics and Management,Zhejiang Sci-Tech University,Hangzhou 310018,China)

机构地区：[1]浙江理工大学经济管理学院,杭州310018

出　　处：《科技与经济》2025年第1期81-85,共5页Science & Technology and Economy

摘　　要：资金的筹集和运用效率对于企业来说至关重要,数字经济背景下,企业的数字化转型势在必行。为研究二者的关系,选择文本分析法测算企业数字化转型指标,通过DEA模型测算融资效率,选取中国制造业A股上市企业2010—2022年的数据作为研究样本进行实证检验。结果显示,数字化转型和企业融资效率呈显著正相关,并且数字化转型能够通过加强内部控制提高融资效率。进一步分析显示,非国有企业和处于市场竞争较强环境中的企业数字化转型对于融资效率有更显著的提升作用。The collection and utilization of funds are vital to enterprises,and digital transformation is also imperative in the context of the digital economy.To study the relationship between these two,the article chose text analysis to measure the digital transformation indicators of enterprises,and used the DEA model to measure the financing efficiency.It selected the data of Chinese manufacturing A-share listed enterprises from 2010 to 2022 as the research sample for empirical test.The results show that digital transformation and the financing efficiency of enterprises are significantly positively correlated,and digital transformation can improve financing efficiency by strengthening internal control.Further analysis shows that digital transformation of non-state-owned enterprises and enterprises in a market environment with stronger competition have a more significant positive impact on financing efficiency.

关 键 词：企业数字化转型 融资效率 内部控制 

分 类 号：F27[经济管理—企业管理]