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Record W4409602138 · doi:10.61091/jcmcc127b-060

Linear Regression Model Construction and Path Optimization of Digital Transformation of Enterprise Financial Management in Digital Economy

2025· article· en· W4409602138 on OpenAlexvenueno aff

Bibliographic record

VenueJournal of Combinatorial Mathematics and Combinatorial Computing · 2025
Typearticle
Languageen
FieldEconomics, Econometrics and Finance
TopicEconomic Development and Digital Transformation
Canadian institutionsnot available
Fundersnot available
KeywordsPath (computing)Digital transformationTransformation (genetics)Digital economyBusinessLinear regressionEconomicsComputer scienceMathematicsStatistics

Abstract

fetched live from OpenAlex

In the era of digital economy, the digital transformation of enterprise financial management has become an important topic that needs to be studied and solved at present.In this paper, based on analyzing the internal and external drivers on the digital transformation of enterprise financial management, the financial data of 3,498 Shanghai and Shenzhen A-share listed enterprises were obtained using Python technology.Then a fixed effect model was constructed by combining the multiple linear regression model to analyze the degree of influence of internal and external drivers on the level of digital transformation of enterprise financial management.Policy support, digital technology environment, leadership support, team awareness, and digital technology investment all have a significant effect at the 1% level on the level of digital transformation of enterprise financial management.Among them, the influence of digital technology investment is the largest, that is, every 1 percentage point increase in the enterprise's digital technology investment in financial management, the level of digital transformation of enterprise financial management will increase by 0.204 percentage points.And there is significant regional and equity heterogeneity in the level of digital transformation of enterprise financial management, and the effect of digital transformation of financial management is stronger in the eastern region and state-owned enterprises.Therefore, in the era of digital economy, enterprises need to build a digital financial management system, strengthen cross-departmental collaboration and communication, and combine composite talents to realize the digital transformation of financial management.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.004
metaresearch head score (Gemma)0.007
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.046
Threshold uncertainty score0.092

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0040.007
Meta-epidemiology (narrow)0.0010.001
Meta-epidemiology (broad)0.0010.002
Bibliometrics0.0030.003
Science and technology studies0.0010.000
Scholarly communication0.0020.001
Open science0.0010.001
Research integrity0.0010.002
Insufficient payload (model declined to judge)0.0100.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.012
GPT teacher head0.211
Teacher spread0.199 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations0
Published2025
Admission routes1
Has abstractyes

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