数字化转型、内部控制与创新绩效

Digital Transformation, Internal Controls and Innovation Performance

摘要: 以2010~2018年我国沪深主板A股上市制造业公司为样本，运用文本分析技术构建了数字化转型指标，实证检验了制造业数字化转型、内部控制与创新绩效三者之间的关系。研究表明：企业进行数字化转型可以正向促进创新绩效，企业应积极进行数字化转型。并且内部控制在数字化转型影响创新绩效的过程中具有中介作用。研究结论在经过稳健性检验后依旧成立，并拓展了数字化转型与创新绩效的中介变量相关文献，也为企业提升创新绩效提供了实践指导。

Abstract: Taking the A-share listed manufacturing companies on the Main Board of Shanghai and Shenzhen in China from 2010 to 2018 as a sample, the digital transformation indicators were constructed by using text analysis technology, and the relationship between digital transformation, internal control and innovation performance of the manufacturing industry was empirically tested. Research shows that digital transformation can positively promote innovation performance, and enterprises should actively carry out digital transformation. And internal controls play an intermediary role in the process of digital transformation affecting innovation performance. The research conclusions are still valid after the robustness test, and expand the literature on the mediating variables of digital transformation and innovation performance, and also provide practical guidance for enterprises to improve innovation performance.