数字化转型能否降低银行信贷风险——机制与证据  

Can Digital Transformation Reduce Bank Credit Risk:Mechanisms and Evidence

作　　者：龚星宇 柳春 陈晓玲[2] Gong Xingyu;Liu Chun;Chen Xiaoling

机构地区：[1]西华大学经济学院,610039 [2]西南财经大学经济学院

出　　处：《南方经济》2025年第3期97-116,共20页South China Journal of Economics

基　　金：研究阐释党的十九届六中全会精神国家社科基金重大项目“新发展阶段生产发展、生活富裕、生态良好的中国特色文明发展道路研究”(22ZDA108)资助。

摘　　要：有效防控银行信贷风险是深化金融供给侧结构性改革的重要举措。文章基于中国商业银行数据,考察数字化转型对银行信贷风险的影响。实证结果显示,数字化转型显著降低了银行信贷风险,在利用商业银行注册地城市到“八纵八横”光缆骨干网节点城市的最短球面距离构建工具变量以及进行一系列稳健性检验后,这一结论仍然成立。异质性分析发现,在商业银行属于非上市公司、聘用的审计机构非四大会计师事务所、当地互联网基础设施越完善的情况下,数字化转型对银行信贷风险的作用更强。机制检验表明,数字化转型主要通过数据要素化和数字治理能力提升,改善银行“数字匹配”能力和管理效率,进而降低银行信贷风险。进一步分析发现,数字化转型改善了中观层面城市的信贷资源配置效率,促进了高新技术企业创业活动,更好地发挥了金融在服务实体经济中的重要作用。本文结论凸显了数字化转型对商业银行信贷风险管理的重要影响,同时为数字时代背景下构建适应现代经济发展的数字金融新格局提供了政策参考。Against the backdrop of the increasingly profound and complex internal and external environments,keeping the bottom line of avoiding systemic risks and giving full play to the role of finance in serving the real economy are new requirements of Chinese-style modernization for high-quality financial development.With the accelerated evolution of the new generation of digital revolution,the application of digital technologies in the financial field increasingly deepens,providing more innovative tools for preventing and resolving financial risks.Therefore,scientifically assessing the impact of digital transformation on bank credit risk is of great significance for building a new pattern of digital finance that adapts to modern economic development in the digital age.Based on China′s commercial banks data,this paper examines the impact of digital transformation on bank credit risk.We find that digital transformation significantly reduces bank credit risk.Our findings hold after using the shortest distance between the city where the commercial bank is registered and the node cities in the"eight vertical and eight horizontal"optical cable backbone network to construct the instrumental variable and conducting a series of robustness tests.The heterogeneous analyses show that when the commercial bank is a non-listed company,employs an audit institution other than the Big Four accounting firms,and the local network infrastructure is better,the effect of digital transformation on bank credit risk is stronger.We then explore the underlying mechanisms and find that digital transformation mainly improves the bank′s"digital matching"ability and management efficiency through data elementization and the improvement of digital governance,thereby reducing bank credit risk.Further analysis shows that digital transformation improves the efficiency of credit resource allocation at the city level and promotes high-tech entrepreneurial activities,suggesting that digital transformation facilitates finance to play a better role in servi

关 键 词：数字化转型 银行信贷风险 数据要素化 数字治理 

分 类 号：F126.1[经济管理—世界经济]