企业数字化转型、供应链与商业信用  

Enterprise Digital Transformation,Supply Chain,and Commercial Credit

作　　者：黄立赫 Huang Lihe(School of Maxism,Henan Police College,Zhengzhou 450046,Henan,China)

机构地区：[1]河南警察学院马克思主义学院,河南郑州450046

出　　处：《征信》2025年第2期19-29,共11页Credit Reference

基　　金：国家社会科学基金重大项目(18VSJ087);2023年河南省高等教育教学改革研究与实践重点项目(研究生教育类)(2023SJGLX021Y);2024年度河南省高等教育教学改革研究与实践项目(2024SJGLX0332)。

摘　　要：选取我国A股上市制造业企业2010—2022年的相关财务数据作为研究样本,探讨了企业数字化转型对其商业信用的影响,探明供应链关系作为中介变量在企业数字化转型与商业信用之间的关键作用。研究发现:第一,企业数字化转型会扩大其获得的商业信用规模,在供应商—企业—客户交易中,企业数字化转型将进一步扩大在供应商和客户处获得的商业信用规模差异。第二,企业数字化转型通过加强供应链合作关系,降低竞争关系,进而扩大商业信用规模,这一过程不仅体现在企业从供应商处获得的商业信用规模的扩大,也表现在企业从客户处获得的商业信用规模的提升。第三,企业数字化转型对其商业信用的正向作用在民营企业、中小型企业、非高新技术企业中更为显著。This paper selects the relevant financial data of China’s A-share listed manufacturing enterprises from the year 2010 to 2022 as research samples,discusses the impact of enterprise digital transformation on their business credit,and explores the key role of supply chain relationship as an intermediary variable in the relationship between enterprise digital transformation and business credit.The research findings are as follows:First,enterprise digital transformation will expand the business credit scale obtained by enterprises.In the vendor-enterprise-customer transaction,enterprise digital transformation will further expand the difference in the business credit scale obtained from suppliers and customers.Second,enterprise digital transformation expands business credit scale by strengthening supply chain cooperation and reducing competition.This process is not only reflected in the expansion of business credit scale obtained by enterprises from suppliers,but also in the improvement of business credit scale obtained by enterprises from customers.Third,the positive effect of enterprise digital transformation on business credit is more significant in private enterprises,small and medium-sized enterprises,and non-high-tech enterprises.

关 键 词：企业数字化转型 商业信用 供应链关系 

分 类 号：F832[经济管理—金融学] D922.1[政治法律—宪法学与行政法学]