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E-Commerce Letters 2024
数字化转型对企业社会责任的影响研究——基于会计信息透明度的中介效应
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Abstract:
本文以2010~2021年我国A股上市公司为研究对象，探究并实证检验了数字化转型对企业社会责任的影响，以及会计信息透明度在其中发挥的中介效应，研究表明：数字化转型对企业社会责任表现有正向促进作用；数字化转型通过提高会计信息透明度，进而提升企业社会责任表现。并基于研究结论，从政府和企业两个层面，提出相关研究建议。
Based on the A-share listed companies in China from 2010 to 2021, this paper explores and empirically tests the influence of digital transformation on corporate social responsibility, and the intermediary effect of accounting information transparency. The research shows that digital transformation has a positive role in promoting corporate social responsibility performance; Digital transformation can improve the performance of corporate social responsibility by improving the transparency of accounting information. Based on the research conclusion, this paper puts forward relevant research suggestions from two levels of government and enterprises.
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