【摘要】 数字化发展为企业提供系统化、集成化的数据支撑,数据正成为企业重要的生产要素。本文选取2010—2021年中国沪深A股上市公司数据,实证检验了基于企业建设财务共享服务中心的财务数字化对企业成本粘性的影响,并从信息渠道与资源调整渠道深入探究了财务数字化降低企业成本粘性的作用机制,拓展了企业财务数字化建设与财务数字化对企业成本管理行为影响机制的研究。研究发现,上市公司普遍存在成本粘性,财务数字化的实施能抑制企业成本粘性,这种抑制作用在内部控制质量较高、公司治理水平较高的企业中更明显。作用机制分析表明,财务数字化可以通过提高企业信息透明度、降低企业资源调整成本,抑制企业成本粘性。因此,企业可以通过改善企业内部环境为财务数字化功能的发挥提供良好基础,促进企业高质量发展。更多还原

【Abstract】 Digital development provides systematic and integrated data support for enterprises,and data is becoming an important production factor for enterprises.This paper selects the data of A-share listed companies in Shanghai stock market and Shenzhen stock market in China from 2010 to 2021,and empirically examines the impact of financial digitization on enterprise cost stickiness based on the construction of financial shared service centers by enterprises,and explores in depth the mechanism of the role of financial digitization in reducing enterprise cost stickiness from the information channel and resource alignment channel,expanding the study of the impact of the construction of enterprise financial digitization and financial digitization on enterprise cost management behavior.The results shows that cost stickiness is common among listed companies,and that the implementation of financial digitisation can inhibit cost stickiness,and this inhibitory effect is more obvious among companies with higher quality of internal control and higher level of corporate governance.Analysis of the mechanism of action suggests that digitalisation of finance can inhibit corporate cost stickiness by improving corporate information transparency and reducing the cost of adjusting corporate resources.Therefore,enterprises can improve their internal environment to provide a good foundation for the function of financial digitalisation and promote high-quality corporate development.更多还原