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论文编号：	15297
作者编号：	2120233682
上传时间：	2025/6/4 17:29:52
中文题目：	数字化转型对成本粘性的影响研究
英文题目：	Research on the Impact of Digital Transformation on Cost Stickiness
指导老师：	王志红副教授
中文关键字：	数字化转型；成本粘性；资产利用效率；内部控制质量
英文关键字：	Digital transformation; Cost stickiness; Asset utilization efficiency; Internal Control Quality
中文摘要：	随着数字经济的快速发展，数字化转型成为打造企业核心竞争力的关键，其对于提高企业内部管理水平，尤其是对于改善成本管理至关重要。具体来看，作为成本管理中的一种典型现象，成本粘性反映了企业在成本调整上的滞后性和僵化性，可能会压缩利润空间、增加财务风险，而数字化转型通过优化信息交互流程、赋能经营管理环节，能够有效抑制成本粘性，增强企业的抗风险能力。本文探究数字化转型对成本粘性的影响及其作用机制，对于理解数字化转型在成本管理中的作用具有参考意义。 本研究旨在探讨数字化转型对成本粘性的影响，通过文献梳理和理论分析，构建数字化转型与成本粘性关系的分析框架，并基于 2013-2023 年我国沪深两市 A 股制造业上市公司数据，采用固定效应模型进行实证分析。研究发现，数字化转型能够显著抑制成本粘性，资产利用效率与内部控制质量在其中发挥中介作用。通过替换变量、滞后回归、控制企业聚类标准误等稳健性检验后，该结论仍然成立。异质性检验发现，在成长期企业、非国有企业和东部地区企业中，这种抑制效应更加明显。 本文创新点可能有以下两方面：第一，本研究拓展相关领域研究视角，补充数字化转型对成本粘性抑制作用的定量分析证据，为理解数字化转型的经济效益提供新视角，也为企业数字化转型实践提供理论支持。第二，本文结合现有作用机制框架，进行理论分析与创新性拓展，从资产利用效率和内部控制质量两个维度，补充完善数字化转型抑制成本粘性的机制框架。
英文摘要：	Digital transformation has become crucial for corporate competitiveness in today's economy. It significantly improves cost management - particularly in addressing cost stickiness, where costs remain high despite falling revenues. By streamlining operations and enhancing decision-making, digital transformation helps firms reduce cost adjustment lags, improve cost flexibility and lower financial risks. Our study examines how digital transformation impacts cost stickiness, providing practical insights for better cost management in the digital age. This research investigates how digital transformation affects corporate cost stickiness. Combining theoretical analysis with empirical evidence from China's Ashare manufacturing firms (2013-2023), this study establishes that digital transformation significantly reduces cost stickiness, mediated by improved asset utilization and internal controls. Robustness checks including alternative measures, lagged models, and instrumental variables confirm these findings. The effect is particularly strong among growing firms, non-SOEs, and eastern region enterprises. The innovation of this article may have the following two aspects: firstly, this study expands the research perspective of related fields, offers quantitative evidence demonstrating digital transformation's mitigating effect on cost stickiness, provides a new perspective for understanding the economic benefits of digital transformation, and also offers actionable insights for implementing digital transformation in corporate settings. Secondly, this article combines the existing mechanism framework for theoretical analysis and innovative expansion, supplementing and improving the mechanism framework for suppressing cost stickiness in digital transformation from two dimensions: asset utilization efficiency and internal control quality.
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