工业技术经济2026，Vol.45Issue(9)：60-70,11.DOI:10.3969/j.issn.1004-910X.2026.09.006
企业数字化转型对其供应链信息披露质量的影响研究
A Study on the Impact of Corporate Digital Transformation on the Quality of Supply Chain Disclosure
摘要
Abstract
The information disclosure of enterprise supply chain is of great significance to the efficient operation of capital market,and digital transformation is an important strategic decision of enterprises today,which will have a profound impact on en-terprise behavior.Using the panel data of A-share listed companies in Shanghai and Shenzhen from 2008 to 2024,this paper ex-plores the influence and internal mechanism of enterprise supply chain information disclosure behavior on enterprise digital transfor-mation.The study finds that digital transformation has significantly reduced the quality of supply chain information disclosure of lis-ted companies.This conclusion is still valid after a series of robustness tests and endogenous discussions.Further research finds that in capital-intensive,small-scale and non-state-owned enterprises,digital transformation has a stronger inhibitory effect on supply chain information transparency.The analysis of the mechanism shows that the digital transformation affects the quality of enterprise supply chain information disclosure by affecting capital cost,proprietary cost and internal control.The research conclusions enrich the relevant discussions on the economic impact of digital transformation of existing enterprises,and provide an important reference for standardizing the construction of domestic supply chain information disclosure system.关键词
数字化转型/供应链信息披露/信息不对称/内部控制/专有成本/策略性信息披露/资本成本/供应链韧性Key words
digital transformation/supply chain information disclosure/information asymmetry/internal control/proprie-tary costs/strategic information disclosure/capital costs/supply chain resilience分类
管理科学引用本文复制引用
王鹏,王鑫辉..企业数字化转型对其供应链信息披露质量的影响研究[J].工业技术经济,2026,45(9):60-70,11.基金项目
国家自然科学基金面上项目"基于多层次嵌套复杂系统的产业链韧性演化机理、断链预警及优化提升研究"(项目编号:72474084) （项目编号:72474084）
广东省自然科学基金面上项目"防范化解重大风险背景下城市网络韧性治理及风险防控研究"(项目编号:2025A1515010198) （项目编号:2025A1515010198）
暨南大学粤港澳大湾区经济发展研究中心资助项目(项目编号:21JNZS64). （项目编号:21JNZS64）
