| 公司应用区块链技术提升营运效率的实证研究 |
| |
| 引用本文： | 乔鹏程,张岩松.公司应用区块链技术提升营运效率的实证研究[J].山东商业职业技术学院学报,2022,22(1):17-23. |
| |
| 作者姓名： | 乔鹏程 张岩松 |
| |
| 作者单位： | 西藏民族大学 财经学院,陕西 咸阳 712082;西藏民族大学 管理学院,陕西 咸阳 712082 |
| |
| 基金项目： | 中国农业会计学会2021年度研究课题“区块链与农业会计数字化研究”(Nykjxh2021-09);西藏自治区哲学社会科学基金2021年度项目“西藏农牧业高质量发展与巩固脱贫成果的区块链应用研究”(21CJY001)。 |
| |
| 摘 要： | 将区块链技术应用于管理的公司越来越多,但是,目前的区块链技术应用能否提升企业的营运效率还有待经验数据的证明。采用2012-2019年A股上市公司财务数据进行实证回归,比较企业在使用区块链技术前后营运效率变化。研究表明,过去几年,区块链技术尚不能促进企业营运效率的提升,但对规模巨大或成长性较高的公司,确实已具有较为明显的促进作用。研究结论证明区块链技术对于不同公司的应用作用存在差异,公司应根据自身情况调整和优化区块链技术的应用。
|
| 关 键 词： | 区块链技术 营运效率 公司成长性 公司规模 分布式账本 |
Empirical Study on the Application of Blockchain Technology to Improve Operating Efficiency |
| |
| QIAO Pengcheng,ZHANG Yansong.Empirical Study on the Application of Blockchain Technology to Improve Operating Efficiency[J].Journal of Shandong Institute of Commerce and Technology,2022,22(1):17-23. |
| |
| Authors: | QIAO Pengcheng ZHANG Yansong |
| |
| Institution: | (Xizang Minzu University, Xianyang 712082, China) |
| |
| Abstract: | More and more companies are applying blockchain technology in management.However,whether the current application of blockchain technology can improve the operational efficiency of enterprises has yet to be proved by empirical data.This paper applies the financial data of listed companies from 2012 to 2019 to carry out empirical regression to compare the changes of operating efficiency before and after the use of blockchain technology.Research shows that in the past few years,blockchain technology has not been able to improve the operating efficiency of enterprises,but it has been able to significantly improve the efficiency of large or high growth companies.The research conclusion proves that there are differences in the application effect of blockchain technology for different companies,and companies should adjust and optimize the application of blockchain technology according to their own situations. |
| |
| Keywords: | blockchain technology operational efficiency company growth company size distributed ledger |
| 本文献已被 维普 万方数据 等数据库收录！ |
