集团数字化转型模式选择——基于决策权分散的经验证据  

The Choice of Digital Transformation Model for Enterprise Group——Based on Empirical Evidence of Decentralized Decision-Making

作　　者：鄢翔 许宇鹏[2,3] 王玉龙 Yan Xiang

机构地区：[1]安徽财经大学国际商学院,233030 [2]浙江农林大学经济管理学院,311300 [3]浙江农林大学会计学研究所,311300 [4]中国投资有限责任公司博士后科研工作站,100026

出　　处：《会计研究》2024年第12期121-134,共14页Accounting Research

基　　金：国家自然科学基金青年基金项目(72102137)的资助

摘　　要：如何因地制宜实施决策权配置对企业集团数字化转型意义重大。本研究以企业集团为切入点,深入研究集团内部决策权配置与数字化转型的关系。实证结果显示,集团内部分权程度越高,越有利于推进数字化转型。相比于其他特征企业,冗余资源丰富的企业更具推进数字化转型的决策权分散实施优势,处于低竞争地位企业更有动力推进数字化转型以寻求新竞争赛道,在更低外部薪酬差距的企业,管理层处于公平激励的环境有利于决策权分散提升数字化水平。机制检验表明,上市公司权力分散程度越高,越会通过提高集团战略调整度和优化员工结构的方式促进数字化转型。进一步研究发现,上市公司分权管理模式下的数字化转型能够更好激发管理层能力,有效缓解企业融资约束,提升企业管理效率和风险承担水平。本文增进了数字化转型是技术与制度融合适配的认识,同时也启示企业需重视决策权分配的规律和技术因地制宜作用于数字化转型,提升转型效率。How to implement the allocation of decision-making power according to local conditions is of great significance to the digital transforma⁃tion of enterprise groups.This study takes enterprise group as the starting point to deeply explore the relationship between the allocation of decision-making power and digital transformation within the group.The empirical results show that the higher the degree of decentralization within the group,the more con⁃ducive to promoting digital transformation.Compared with other characteristic enterprises,enterprises with abundant redundant resources have more advan⁃tages of decentralized implementation of decision-making power to promote digital transformation,and enterprises in low competitive position are more mo⁃tivated to promote digital transformation to seek new competition track.In enterprises with low external salary gap,the management level is in a fair incen⁃tive environment,which is conducive to decentralized decision-making power to improve digital level.The mechanism test shows that the higher the degree of power decentralization of listed companies,the more they will promote digital transformation by improving the degree of group strategic adjustment and optimizing the staff structure.Further research finds that the digital transformation under the decentralized management mode of listed companies can better stimulate the management ability,effectively alleviate the financing constraints of enterprises,and improve the management efficiency and risk bearing lev⁃el of enterprises.This paper enhances the understanding that digital transformation is the integration and adaptation of technology and system,and also re⁃veals that enterprises should pay attention to the rule of decision-making power allocation and the effect of technology on digital transformation according to local conditions to improve transformation efficiency.

关 键 词：企业集团 决策权配置 专有知识 数字化转型 

分 类 号：F270.7[经济管理—企业管理] F832.51[经济管理—国民经济]