数字化背景下内部控制促进企业高质量发展的实证研究  

Empirical Study on the Promotion of High-Quality Development of Enterprises by Internal Control Under the Background of Digitalization

作　　者：周建[1] 张诗雅 周佳怡 ZHOU Jian;ZHANG Shiya;ZHOU Jiayi(Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京审计大学,江苏南京211815

出　　处：《商业观察》2025年第4期116-120,共5页BUSINESS OBSERVATION

基　　金：江苏省审计厅审计应用研究课程课题(2023JSSJY004);江苏省大学生创新创业训练国家级项目(202411287043Z)资助。

摘　　要：随着数字化时代的到来,“大智移云”等新一代信息技术得到了广泛应用,促进了企业治理模式的变革,产品质量不断升级,从而提升了企业的发展水平。内部控制作为关键的公司治理机制,对企业的高质量发展起着至关重要的作用。文章选取2010—2021年沪深A股上市企业作为样本,利用Stata对数字化背景下企业高质量发展与内部控制之间的内在联系进行实证分析。研究结果表明,内部控制能够有效提升企业的全要素生产效率;企业的数字化水平越高、数字化转型越深入,内部控制对企业高质量发展的促进作用就越显著。With the advent of the digital age,new-generation information technologies such as"big data,intelligence,mobility,and cloud"are widely applied,promoting the transformation of corporate governance models,upgrading the product quality,and improving the high-quality development level of enterprises.Internal control,as a key corporate governance mechanism,plays a significant role in enterprises'high-quality development.This study selects A-share listed companies in Shanghai and Shenzhen stock exchanges from 2010 to 2021 as samples and uses Stata to conduct an empirical analysis of the intrinsic relationship between the high-quality development and internal control of enterprises in the context of digitalization.The results show that internal control can effectively improve enterprises'total factor productivity,and the higher the level of enterprise digitalization and the deeper the digital transformation,the more significant the promoting effect of internal control on high-quality development of enter prises.

关 键 词：内部控制 企业高质量发展 全要素生产率 数字化转型 

分 类 号：F275[经济管理—企业管理]