【摘要】 在数字技术快速发展的背景下，进行数字化转型是企业价值提升的重要手段。本文重点考察了数字化转型对企业财务重述的影响及其作用机理。研究发现：数字化转型具有内部治理效应和信息处理效应，数字技术的应用能降低企业发生财务重述的概率；影响机理的结果表明，数字化转型通过优化内部控制质量和降低企业信息成本两个潜在路径，从而降低企业发生财务重述的概率；异质性分析结果显示，在公司治理水平较差以及业务复杂度较高的企业中，数字技术的作用更加突出。本文的研究揭示了数字化转型的治理效应，提供了数字技术推动资本市场发展的微观证据，为推动企业数字化转型提供决策启示。更多还原

【Abstract】 In the context of rapid digital technology advancement, digital transformation stands out as a crucial means for enhancing the value of businesses. This article primarily examines the impact of digital transformation on financial restatements within enterprises and its underlying mechanisms. The research reveals that embarking on digital transformation enhances the internal governance environment and improves the efficiency of corporate information processing, consequently reducing the likelihood of financial restatements. The findings from the analysis of the influence mechanisms indicate that digital transformation lowers the probability of financial restatements by optimizing internal control quality and reducing information costs within organizations. Heterogeneity analysis results demonstrate that in companies with poor corporate governance and high business complexity the effects of digital technology are more pronounced. This study sheds light on the governance effects of digital transformation, offering micro-level evidence of how digital technology propels capital market development and provides decision-making insights for driving digital transformation in enterprises.更多还原