和为贵,谐为美：数字化转型与企业合作文化

当代财经 ›› 2024, Vol. 0 ›› Issue (8): 85-99.

和为贵,谐为美：数字化转型与企业合作文化

陈晓珊

广东财经大学智能财会管理学院,广东广州 510320

收稿日期:2023-12-03 修回日期:2024-03-07 出版日期:2024-08-15 发布日期:2024-08-02
作者简介:陈晓珊,广东财经大学副教授,经济学博士,主要从事公司治理研究,联系方式jnu_cxs@126.com。
基金资助:
广东省自然科学基金面上项目“数字化赋能中国制造企业出口贸易绿色转型：微观机理、实证识别与政策设计”（2023A1515011823）; 广东省哲学社会科学规划一般项目“制度型开放对粤港澳大湾区提升国际循环质量的作用机理及优化路径研究”（GD24CYJ08）; 广东省基础与应用基础研究基金联合基金项目“新冠肺炎疫情全球蔓延对国际服务贸易的冲击效应研究：理论机制、量化识别及治理对策”（2021A1515110498）

Harmony is Precious and Beautiful: Digital Transformation and Corporate Cooperation Culture

CHEN Xiao-shan

Guangdong University of Finance and Economics, Guangzhou 510320, China

Received:2023-12-03 Revised:2024-03-07 Online:2024-08-15 Published:2024-08-02

摘要/Abstract

摘要： 数字化转型在赋能传统技术革新并重塑企业资源和能力的同时,能否推动企业文化和组织的变革?结合“和为贵,谐为美”的中华传统美德,基于2010—2022年A股上市公司的数据展开的实证研究表明,数字化转型有助于增强企业合作文化,且主要通过缓解信息不对称和提升企业ESG表现两条路径发挥作用。异质性分析表明,数字化转型对企业合作文化的正向作用在大规模、非资本密集型和机构投资者持股比例较高的企业更明显,且媒体正面报道对两者的关系具有强化作用。经济后果的分析显示,数字化转型通过增强企业合作文化有助于推动企业创新。基于上述研究结论,企业应适时地把握数字化转型的契机,积极培育守信用和追求合作共赢的企业文化;政府部门应因企制宜地推进数字化转型的长效帮扶政策和建立健全企业之间的合作交流平台。

关键词: 数字化转型, 企业合作文化, 信息不对称, ESG表现, 企业创新

Abstract: While empowering traditional technological innovation and reshaping enterprise resources and capabilities, can digital transformation promote the changes in corporate culture and organization? Combining the traditional Chinese virtue of“harmony is precious and beautiful”, this paper conducts an empirical research based on data from the A-share listed companies from 2010 to 2022. The findings shows that digital transformation can help to enhance corporate cooperation culture, mainly through the two paths of alleviating information asymmetry and improving corporate ESG performance. The heterogeneity analysis reveals that the positive effect of digital transformation on corporate cooperation culture is more pronounced in the enterprises of large-scale, non-capital-intensive, or with higher proportion of institutional investor shareholding, and the positive media coverage can strengthen the relationship between the two. The analysis of economic consequences shows that digital transformation can help promote corporate innovation by enhancing their collaborative culture. Based on the above research conclusions, it is recommended that enterprises should seize the opportunity of digital transformation in a timely manner, actively cultivate a corporate culture of keeping promises and pursuing win-win cooperation. Government departments should promote long-term assistance policies for digital transformation tailored to enterprises and establish sound cooperation and communication platforms between enterprises.

Key words: digital transformation, corporate cooperation culture, information asymmetry, ESG performance, enterprise innovation

中图分类号:

F272

陈晓珊. 和为贵,谐为美：数字化转型与企业合作文化[J]. 当代财经, 2024, 0(8): 85-99.

CHEN Xiao-shan. Harmony is Precious and Beautiful: Digital Transformation and Corporate Cooperation Culture[J]. Contemporary Finance & Economics, 2024, 0(8): 85-99.

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