文献类型：期刊文献

中文题名：制造企业数字化转型对财务绩效的影响机理

英文题名：The Impact Mechanism of Manufacturing Enterprises’Digital Transformation on Financial Performance

作者：尹夏楠[1];詹细明[1];唐少清[1]

第一作者：尹夏楠

机构：[1]北京联合大学管理学院,北京市100101

第一机构：北京联合大学管理学院

年份：2022

卷号：36

期号：7

起止页码：96-106

中文期刊名：中国流通经济

外文期刊名：China Business and Market

收录：CSTPCD;;国家哲学社会科学学术期刊数据库;北大核心:【北大核心2020】；CSSCI:【CSSCI_E2021_2022】；

基金：国家社会科学基金项目“组织变革视角下中小企业数字化转型悖论的产生机理与破解路径研究”(21BGL23)。

语种：中文

中文关键词：数字化转型;财务绩效;影响机理;制造企业

外文关键词：digital transformation;financial performance;impact mechanism;manufacturing companies

摘要：数字化转型已经成为制造企业实现新旧动能转换的重要路径,厘清数字化转型对企业财务绩效的影响机理对于有效推进企业数字化转型具有重要的意义。以2015—2020年制造业上市公司为样本,运用文本挖掘方法提取企业年报中披露的数字化转型关键词,构建数字化转型指标,并实证检验了数字化转型对企业财务绩效的影响及其作用机理。研究表明:数字化转型能够显著提升制造企业的财务绩效;数字化转型通过降低企业的生产成本进而提升了财务绩效,且降低生产成本具有完全中介作用;数字化转型与管理成本呈现负相关,但影响效果并不显著;数字化转型能够通过扩大市场份额进而提升财务绩效,且扩大市场份额具有完全中介作用。因此,为更好地发挥数字化转型对企业财务绩效的提升作用,企业决策人员应具备战略思维,重视企业数字化转型的效果。企业也应充分利用数字技术优化生产流程,提高企业服务意识,突破传统以产品为主的经营模式,创新服务赋能产品的经营理念。
Digital transformation has become the important path for manufacturing enterprises to realize the shift from old driving forces to the new ones.Exploring the impact mechanism of digital transformation on corporate financial performance is of great significance for us to effectively promote the digital transformation of enterprises.Based on the data of listed manufacturing companies from 2015 to 2020,using text mining methods to extract the digital transformation keywords disclosed in companies’annual reports and constructing digital transformation indicators,the authors test the impact of digital transformation on financial performance and its mechanism.The results show that:digital transformation can significantly improve the financial performance;digital transformation can improve the financial performance by reducing the production cost,and the reduction of production cost has a fully mediating effect;digital transformation has a negative relationship with management cost,but the effect is not significant;and digital transformation can improve the financial performance by expanding market share,and the expansion of market share has a fully mediating effect.In order to better play the role of digital transformation in improving the financial performance,enterprise decision-makers should have strategic thinking,and emphasize the effect of digital transformation.The enterprises should make full use of digital technology to optimize the production process,raise the awareness of enterprise services,break through the traditional product-oriented business model,and innovate the business concept of service-enabled products.