数字化转型对企业财务绩效的影响
The Impact of Digital Transformation on Corporate Financial Performance
DOI: 10.12677/ecl.2025.1461863, PDF,   
作者: 张思睿：上海工程技术大学管理学院，上海
关键词: 数字化转型；企业财务绩效；Digital Transformation； Corporate Financial Performance
摘要: 在国家对数字经济的大力支持下，传统行业通过采纳数字技术进行转型已成为趋势。本文聚焦于中国A股上市公司在2012~2022年间数字化转型及其对企业财务绩效的影响。研究结果显示，企业的数字化转型显著提升了其财务绩效。并且数字化转型通过提高企业的总资产周转率间接促进了财务绩效的提升。进一步发现，数字化转型对低科技企业的影响尤为显著。本文提供了对企业数字化转型效果的实证分析，并揭示了数字化转型如何在不同地区和技术水平的企业中产生差异化影响，为相关企业制定数字化战略提供了有益参考。
Abstract: With the development of the digital economy, the transformation of traditional industries through the adoption of digital technology has become a trend. This paper focuses on digital transformation and its impact on corporate financial performance of A-share listed companies in China from 2012 to 2022. The research findings show that the digital transformation of enterprises significantly improves their financial performance. Furthermore, digital transformation indirectly promotes the improvement of financial performance by improving the total asset turnover rate of enterprises. Further analysis reveals that the impact of digital transformation on low-tech enterprises is particularly significant. This paper provides an empirical analysis of the effect of enterprise digital transformation and reveals how digital transformation can have differentiated effects on enterprises in different regions and with different levels of technology, providing a useful reference for enterprises to formulate their digital strategies.
文章引用：张思睿. 数字化转型对企业财务绩效的影响[J]. 电子商务评论, 2025, 14(6): 1284-1294. https://doi.org/10.12677/ecl.2025.1461863

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