管理评论

管理评论 ›› 2026, Vol. 38 ›› Issue (6): 216-229.

• 会计与财务管理 • 上一篇    

企业数字化转型与内部控制质量：基于目标协同的作用机制

唐大鹏1,2, 李艳婷1,2, 王璐璐2,3, 唐旭阳1,2   

  1. 1. 东北财经大学会计学院, 大连 116025;
    2. 东北财经大学中国内部控制研究中心, 大连 116025;
    3. 中国人民大学公共管理学院, 北京 100872
  • 收稿日期:2022-11-30 发布日期:2026-07-08
  • 作者简介:唐大鹏，东北财经大学会计学院教授，东北财经大学中国内部控制研究中心副主任，博士生导师，博士；李艳婷，东北财经大学会计学院博士研究生；王璐璐，中国人民大学公共管理学院博士研究生；唐旭阳，东北财经大学会计学院博士研究生。
  • 基金资助:
    辽宁省社会科学规划基金重点建设学科项目（L22ZD052）。

Enterprises’ Digital Transformation and Internal Control Quality: The Role of Goal Alignment in the Mechanism

Tang Dapeng1,2, Li Yanting1,2, Wang Lulu2,3, Tang Xuyang1,2   

  1. 1. School of Accounting, Dongbei University of Finance and Economics, Dalian 116025;
    2. China Internal Control Research Center, Dongbei University of Finance and Economics, Dalian 116025;
    3. School of Public Administration and Policy, Renmin University of China, Beijing 100872
  • Received:2022-11-30 Published:2026-07-08

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摘要： 本文基于2007—2022年沪深A股上市公司数据，研究企业数字化转型与内部控制质量的关系，并基于目标协同视角深入剖析其作用机制。研究发现，企业数字化转型能够显著提升内部控制质量，在战略激进程度较低、内部管控成本较低、信息披露水平较低时，数字化转型与内部控制具有更高的目标一致性，二者发挥的协同效应更明显。进一步研究表明：①在国有企业和非高新技术企业中，数字化转型对内部控制质量的影响更明显；②当企业所在行业的集中程度较低、行业盈利水平较高、所在地区的知识产权保护程度和法治化水平较低时，数字化转型对内部控制质量的提升效果更明显；③不同数字化转型口径、维度和管理层的数字化转型重视程度，对内部控制质量存在差异性影响；④数字化转型对内部控制不同要素的质量提升有异质性作用。本文为理解数字化转型与内部控制质量的因果关系及其作用机制、约束条件提供了经验证据。

关键词: 企业数字化转型, 内部控制质量, 目标协同, 作用机制

Abstract: This paper analyzes the relationship between digital transformation and the quality of internal control based on data from Shanghai and Shenzhen A-share listed enterprises from 2007 to 2022, deeply exploring the mechanism under the perspective of goal alignment. It is found that digital transformation significantly enhances the quality of internal control, and when the level of strategic aggressiveness is low, internal control costs are low, and the level of information disclosure is low, digital transformation and internal control are more aligned in their objectives, resulting in a more pronounced synergistic effect between the two. Further research reveals: (1) The impact of digital transformation on internal control quality is more pronounced in state-owned enterprises and non-high-tech enterprises; (2) When industry concentration is low, industry profitability is high, and the local intellectual property protection and legal governance are inadequate, digital transformation has a more pronounced effect on improving the quality of internal control; (3) Different metrics and dimensions of digital transformation, as well as management’s emphasis on digital initiatives, have varying effects on internal control quality; (4) Digital transformation has a heterogeneous impact on the quality of different elements of internal control. This paper provides empirical evidence for understanding the causal relationship between digital transformation and internal control quality, its mechanisms and constraints.

Key words: enterprises’ digital transformation, internal control quality, goal alignment, action mechanism