国际中文开源期刊平台

数字化转型对制造企业风险承担水平的影响研究

Research on the Impact of Digital Transformation on the Risk-taking Level of Manufacturing Enterprises

社会科学进展 / 2023,5(4)：268-279 / 2023-07-31 222 307

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• 作者： 焦发刚¹      王文强¹      于雪²     
• 单位：

  1．中船发动机有限公司，青岛；
  2．华北电力大学经济与管理学院，北京

• 关键词： 数字化转型；风险承担水平；船舶制造企业；内部控制
• Digital transformation; Risk taking level; Shipbuilding enterprises; Internal control
• 摘要： “数字产业化”和“产业数字化”时代背景下持续推进制造业数字化转型升级是夯实我国实体经济根基的关键举措，然而数字化转型能否提升风险承担水平是制造企业当前关注的热点问题。本文以中国船舶制造企业上市企业为样本，实证研究数字化转型对企业风险承担水平的作用机制。研究结果表明，2010—2022年期间数字化转型与船舶制造企业风险承担水平之间显著正相关。机制检验结果显示数字化转型可以通过提高企业内部控制水平提升企业风险承担水平。研究结论对深入了解数字化转型过程中船舶制造企业风险决策和发展路径的演变提供了理论依据。启示是制造企业应主动拥抱数字经济这一新业态，加大数字化转型力度，并综合考量数字化转型与其他因素的耦合作用机制，以塑造企业自身竞争优势，提高数字化变革的响应速度和决策效率。
• Under the background of “digital industrialization” and “industrialdigitalization”, the continuous promotion of digital transformation andupgrading of manufacturing industry is a key measure to consolidate thefoundation of China’s real economy. However, whether digital transformationcan improve the risk-taking level is a hot issue for manufacturing enterprises.Taking listed Chinese shipbuilding enterprises as samples, this paper empiricallystudies the mechanism of digital transformation on the level of enterpriserisk taking. The results show that there is a significant positive correlationbetween digital transformation and the level of risk taking of shipbuildingenterprises during 2010-2022. The mechanism test results show that digitaltransformation can improve the level of enterprise risk taking by improving thelevel of enterprise internal control. The research results provide a theoreticalbasis for in-depth understanding of the evolution of risk decision-makingand development path of shipbuilding enterprises in the process of digitaltransformation. The revelation is that manufacturing enterprises should takethe initiative to embrace the new business form of digital economy, increasedigital transformation efforts, and comprehensively consider the couplingmechanism of digital transformation and other factors, in order to shape theirown competitive advantages, and improve the response speed and decisionmakingefficiency of digital change.
• DOI： https://doi.org/10.35534/pss.0504026
• 引用： 焦发刚，王文强，于雪．数字化转型对制造企业风险承担水平的影响研究［J］．社会科学进展，2023，5（4）：268-279．