企业数智化度量:综合数智化投入和赋能视角  

Measuring Enterprises'Digital Intelligence:A Comprehensive Perspective on Digital Intelligence Input and Empowerment

作　　者：刘峰[1,2] 刘充 翟伟欢 LIU Feng;LIU Chong;ZHAI Weihuan(Center for Accounting Studies of Xiamen University,Xiamen University,Xiamen 361005,Fujian;School of Management,Xiamen University,Xiamen 361005,Fujian)

机构地区：[1]厦门大学会计发展研究中心,福建厦门361005 [2]厦门大学管理学院,福建厦门361005

出　　处：《厦门大学学报(哲学社会科学版)》2025年第2期56-69,共14页Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)

基　　金：国家自然科学基金重点项目“数智时代的企业投融资与风险管理”(72232007);中央高校基本科研业务费资助项目“股价与预期每股收益”(20720231013)。

摘　　要：度量企业数智化程度对评估企业数智化转型和实证研究具有重要意义。然而,现有度量方式存在“言行不一”、未考虑赋能过程和主观性偏强等问题。基于粗糙集方法、DEA-Malmquist方法和熵权法,沿袭“数智化文献收集和回顾-概念梳理和界定-已有度量方式评述-构建数智化指标-指标分析和验证”这一思路,综合企业数智化投入结果和赋能产出视角,对2012-2023年中国上市公司数智化程度进行测度。研究发现,已有度量可大致分为数智技术应用、资产投入、人力资本需求和文本词频四种方式。时间差异上,企业数智化水平呈现逐年上升趋势;行业和地域差异上,软件和信息技术服务等信息服务业和第三产业,以及东部地区企业数智化水平相对较高,石油加工等采矿业和第一产业,以及西部地区企业数智化水平相对较低。Measuring the degree of enterprises'digital intelligence is crucial for evaluating their digital transformation and con-ducting empirical research.However,existing measurement methods face challenges such as inconsistencies between intentions and actions,neglect of the empowerment process,and excessive subjectivity.This research utilizes rough set theory,DEA-Malmquist,and the entropy weight method,fllowing a structured approach:literature review on digital intelligence,conceptual clarification,e-valuation of existing measurement methods,construction of digital intelligence indicators,and index analysis and verification.From the perspective of enterprise digital intelligence input and empowerment output,the study measures the digital intelligence of Chinese listed companies from 2012 to 2023.Findings indicate that existing measures can be categorized into four areas:digital technology application,asset investment,human capital demand,and text frequency.Over time,the level of enterprises'digital intlligence shows an increasing trend.Sectoral and regional analyses reveal that companies in the information service industry,tertiary sector,and eastern regions demonstrate higher levels of digital intelligence,while those in petroleum processing,mining,primary sector,and western regions exhibit lower levels.

关 键 词：企业数智化 指标测度 数智化投入 数智化赋能产出 

分 类 号：F272.5[经济管理—企业管理]