首页 | 本学科首页   官方微博 | 高级检索  
     检索      

数字经济视角下实体企业数字化变革的业绩提升效应评估
引用本文:何帆,刘红霞.数字经济视角下实体企业数字化变革的业绩提升效应评估[J].改革,2019(4):137-148.
作者姓名:何帆  刘红霞
作者单位:中央财经大学会计学院;中央财经大学会计学院
摘    要:数字经济为我国实体企业转型升级提供了动力和技术支持。利用A股2012~2017年数据,考察实体企业数字化变革的业绩提升效应。经样本分析发现,我国数字经济政策对实体企业数字化变革业绩影响较大。实证检验发现,数字化变革显著提升了实体企业经济效益,采用工具变量法与滞后期回归法的结果依然稳健。其具体实现路径为:通过降低成本费用、提高资产使用效率以及增强创新能力,推动实体企业数字化变革的经济效益提升。

关 键 词:数字经济  实体经济赋能  企业转型升级

The Performance Improvement Effect of Digital Transformation Enterprises from the Digital Economy Perspective
HE Fan,LIU Hong-xia.The Performance Improvement Effect of Digital Transformation Enterprises from the Digital Economy Perspective[J].Reform,2019(4):137-148.
Authors:HE Fan  LIU Hong-xia
Abstract:Digital economy provides power and technical support for the transformation and upgrading of China’s real enterprises.Using A share 2012~2017 data,we examine the performance improvement effect of digital transformation enterprises.The sample analysis shows that China’s digital economic policy has a great impact on the performance of digital transformation of entity enterprises.Empirical tests show that digital change has significantly improved the economic benefits of real enterprises,and the results of instrumental variable method and lag regression method are still robust.Its specific realization path is:to promote the economic benefits of digital transformation of entity enterprises by enhancing innovation ability,reducing costs,and improving the efficiency of using asset.
Keywords:digital economy  real economic empowerment  enterprise transformation and upgrading
本文献已被 维普 万方数据 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号