数字化转型、管理层权力强度与企业内部控制质量

在数字化转型加速的浪潮下,企业如何权衡管理层权力强度构建高质量的内部控制是推进企业可持续发展的重要着力点。基于委托代理理论,以中国2015 年—2021 年 A 股上市公司为研究对象,利用文本挖掘法量化企业数字化转型程度,实证分析数字化转型对企业内部控制质量的影响和管理层权力强度的中介作用。研究发现,数字化转型对企业内部控制质量的提升具有积极的促进作用,对管理层权力强度具有弱化的作用;数字化转型能够通过弱化管理层权力强度,推动企业内部控制质量提升。研究结论有助于明晰数字化转型下公司治理路径,为企业内部控制建设提供针对性指导。

Digital Transformation, Intensity of Management Power, and Quality of Enterprise Internal Control

In the wave of accelerated digital transformation, how enterprises balance the power intensity of management to build high-quality internal control is a key point to promote sustainable development. Based on the principal-agent theory, taking A-share listed companies in China from 2015 to 2021 as the research objects, this paper uses text mining to quantify the degree of digital transformation of enterprises, and empirically analyzes the impact of digital transformation on the quality of internal control and the intermediary role of management power intensity. The research finds that digital transformation has a positive effect on improving the quality of internal control and weakening the power intensity of management; digital transformation can promote the improvement of internal control quality by weakening the power intensity of management. The research conclusions are helpful to clarify the corporate governance path under digital transformation and provide targeted guidance for the construction of internal control in enterprises.