63 
57促进国资监管从侧重事前审批向兼具监督管理和咨询服务的双重职能转变，是当前国资改革的重中之重。文章以国务院国资委实施国资国企在线监管系统为准自然实验，以2016—2021年国有上市公司发起的并购重组交易为研究对象，采用双重差分模型考察了数智化对国资监管职能转变的作用及其机理。研究发现，在国资国企在线监管系统实施之后，试点公司的并购重组绩效显著提升。强化国资委监督职能和激发国资委咨询职能是数智化监管发挥作用的重要机制，数智化有效促进了国资监管职能转变。数智化监管能够通过提升并购重组绩效，显著增加试点公司的市场价值，助力央企高质量发展。文章的研究揭示了国资国企在线监管系统建设的实际效果，丰富并拓展了数智化监管的相关研究，而且为通过数智化建设来促进国资监管职能转变的政策实践提供了理论参考和完善方向。
数智化如何影响国资监管？——基于国资委监督和咨询双重职能视角的研究
摘要
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引用本文
刘春, 李善民, 孙亮, 等. 数智化如何影响国资监管？——基于国资委监督和咨询双重职能视角的研究[J]. 财经研究, 2024, 50(11): 4-18.
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