工业机器人应用如何影响企业内部控制质量？

倪静洁¹　郭檬楠²

（1. 河南科技大学商学院；2. 山西财经大学会计学院）

　　内容提要：本文采用2012—2019年中国工业机器人应用数据和制造业上市公司微观数据，借助巴蒂克工具变量思想，实证分析工业机器人应用对企业内部控制质量的影响。结果显示：工业机器人应用有助于提升企业内部控制质量；高素质员工雇佣规模、企业信息透明度和管理层代理成本在工业机器人应用提升企业内部控制质量的过程中发挥着多重中介效应；相对于国有企业，工业机器人应用对非国有企业内部控制质量的提升作用更明显，且地区市场化水平与工业机器人应用在提升企业内部控制质量方面具有替代效应。

　　

　　关键词：工业机器人；内部控制质量；员工素质；信息透明度；代理成本

　　

　　作者简介：倪静洁，河南科技大学商学院讲师，洛阳，471000；郭檬楠，山西财经大学会计学院副教授，太原，030006。

　　

　　基金项目：国家自然科学基金青年科学基金项目“管理体制改革、数智化赋能与国家审计促进国企高质量发展”（72102132）； 河南省高校人文社会科学研究一般项目“党组织参与治理与内部控制重大缺陷披露行为选择：多维效应与环境协同”（2023-ZZJH-178）； 山西省哲学社会科学规划课题“山西转型综改背景下国资国企改革成效及其提升路径研究”（2020YY090）

　　

　　引用格式：倪静洁,郭檬楠.工业机器人应用如何影响企业内部控制质量?[J].经济与管理研究,2023,44(6):19-37.DOI:10.13502/j.cnki.issn1000-7636.2023.06.002.

　　

　　

How does Application of Industrial Robots Affect Internal Control Quality of Enterprises?

NI Jingjie¹, GUO Mengnan²

(1. Henan University of Science and Technology, Luoyang 471000;

2. Shanxi University of Finance and Economics, Taiyuan 030006)

　　

　　Abstract: Facing profound changes unseen in a century, China’s manufacturing industry needs to improve its intelligent manufacturing and risk management capabilities to cope with fierce competition and complex risks. Industrial robots are the main force for manufacturing enterprises to develop intelligent manufacturing. Therefore, exploring how the application of industrial robots affects the internal control quality of enterprises is of great theoretical and practical importance in promoting high-quality economic development.

　　Based on the Batik IV method, this paper empirically analyzed the influence of industrial robot application on the internal control quality of enterprises using the data from the International Federation of Robotics and the microdata of China’ s listed manufacturing enterprises from 2012 to 2019. In addition, it examined the influence channels of the industrial robot application on the internal control quality of enterprises, as well as the moderating effect of internal and external factors such as enterprise property rights and the degree of regional marketization.

　　The results show that the application of industrial robots can improve the internal control quality of enterprises. This finding is valid after robustness tests, such as correcting dependent variables, changing control variables, and using instrumental variables. The mechanism tests indicate that the employment scale of high-quality employees, the information transparency of enterprises, and the management agency costs are parallel mediators in improving the internal control quality through the application of industrial robots. Moreover, the employment scale of highquality employees is a chain mediator by affecting enterprise information transparency and management agency costs. The heterogeneity test shows that compared to state-owned enterprises, the application of industrial robots has a more significant effect on improving the internal control quality of non-state-owned enterprises. Moreover, the degree of regional marketization and the application of industrial robots have a substitution effect on improving the internal control quality of enterprises.

　　The potential contribution of this paper lies in the following aspects. On the one hand, the findings provide beneficial insights for enterprises to strengthen their internal control by expanding the application of industrial robots, improving employee quality and information transparency, and curbing management agency issues. On the other hand, it provides a theoretical basis for the government to formulate differentiated industrial policies to support the intelligent transformation of enterprises and promote high-quality economic development.

　　Keywords: artificial intelligence; high-quality employment; coupling relationship; coupling form; coupling process; coupling stage