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论文编号：	14641
作者编号：	2120223700
上传时间：	2024/6/5 16:22:06
中文题目：	技术型独立董事在企业数字化转型中的作用
英文题目：	The Role of Independent Technical Directors in Corporate Digital Transformation
指导老师：	武立东
中文关键字：	独立技术董事；数字化转型；数字化技术；资源依赖理论
英文关键字：	Independent Technical Directors; Digital Transformation; Digital Technology; Resource Dependence Theory
中文摘要：	自2001年以来，中国证券交易委员会规定上市公司董事会中至少三分之一为独立董事。独立董事在董事会中扮演监督者和顾问的双重角色。作为监督者，他们负责监督和评估管理层绩效，同时对其薪酬产生影响。作为顾问，独立董事为企业提供专业建议，强化经营决策的研究基础。目前我国凭借数字技术的快速发展以及大国大市场优势，数字经济发展不断取得新突破。在此经济背景下，企业的独立技术董事能否在数字化转型中发挥作用？背后的作用机制如何？这在数字经济快速发展的当下是一个有意义的选题。根据委托代理理论和资源依赖理论，其专业知识与企业运营领域更为相关的独立技术董事能发挥更好的监督和顾问角色，因为他们为了维护声誉，往往有更加独立和更大的监督动机，并且可以提供更特殊的数字化转型知识和技术、拥有对数字化转型活动更好的评估能力、更好的发挥资源提供作用并担任边界跨越者。 本文利用2013年至2022年中国上海证券交易所和深圳证券交易所上市公司的面板数据，探讨了独立董事的专业知识与公司运营的匹配程度是否会影响企业的数字化转型。通过建立基于面板数据的回归模型，发现拥有在公司业务领域具有专长的独立技术董事会显著促进企业的数字化转型。 本文进一步分析了在不同企业类型下独立技术董事对企业数字化转型的影响的差异。结果表明，在高新技术企业中，技术型独立董事的设立对数字化转型的影响较之于非高新技术企业更为显著；在国有企业中，技术型独立董事的设立对数字化转型的影响较之于非国有企业更为显著。另外，本文研究了独立技术董事影响企业数字化转型的机制，发现任命独立技术董事会通过刺激企业的研发支出和提升企业的财务稳定性进而促进企业的数字化转型。最后根据本文的结果提出政策建议并分析局限性。
英文摘要：	Since 2001, the China Securities Regulatory Commission has mandated that at least one-third of the board members of listed companies must be independent directors. Independent directors play dual roles on the board as both supervisors and advisors. As supervisors, they are responsible for overseeing and evaluating the performance of the management team and influencing their compensation. As advisors, they provide professional advice to enhance the research foundation of business decisions. With the rapid development of digital technology and the advantages of a large market in China, the digital economy has been achieving significant breakthroughs. In this economic context, it is worthwhile to investigate whether independent technical directors can play a role in digital transformation and understand the underlying mechanisms. According to agency theory and resource dependence theory, independent technical directors, whose expertise is more closely related to the operational fields of the companies they serve, can perform better supervisory and advisory roles. To maintain their reputation, they tend to have greater independence and stronger supervisory motivations, offering specialized knowledge and skills for digital transformation, better evaluation capabilities for digital transformation activities, and a more effective role in resource provision and acting as boundary spanners. This paper uses panel data from companies listed on the Shanghai Stock Exchange and Shenzhen Stock Exchange between 2013 and 2022 to explore whether the alignment of independent directors' expertise with company operations affects corporate digital transformation. By establishing a panel data-based regression model, it was found that boards with independent technical directors who have expertise in the company's business areas significantly promote digital transformation. Furthermore, this study analyzes the differences in the impact of independent technical directors on digital transformation across different types of enterprises. The results show that the establishment of technical independent directors has a more significant impact on digital transformation in high-tech enterprises compared to non-high-tech enterprises; similarly, the impact is more significant in state-owned enterprises compared to non-state-owned enterprises. Additionally, this paper examines the mechanisms by which independent technical directors influence digital transformation, finding that appointing such directors stimulates R&D investment and enhances financial stability, thereby promoting digital transformation. Based on these findings, policy recommendations are proposed, and limitations are discussed.
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