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Research on the Optimization Path of Internal Control of Listed Technology Companies Enterprises Driven by Digital-Realistic Integration

Mingxi Han, Yu Xing, Ruowen Yi

Abstract


Digital-real integration reconfigures the logic of enterprise operation through digital technology, which puts forward the demand
for adaptive change in the internal control of listed technology companies. This paper adopts qualitative research methods, combines case
studies and in-depth interviews, and systematically explores the optimization path of internal control of listed technology companies driven by digital-real integration. The study finds that although technology embedding can enhance the standardization of business processes,
it is easy to cause system rigidity and inflexibility; data-driven enhances the risk warning ability but intensifies the challenges of data security and collaborative governance. Based on the three-dimensional perspective of system-technology-organization, this paper proposes
the optimization paths of dynamically adapted internal control framework design, application of intelligent tools, and cross-departmental
collaborative mechanism construction and emphasizes the importance of composite talent cultivation and digital culture cultivation. The
studys conclusions provide a theoretical basis and practical guidance for technology enterprises to realize risk-controlled digital transformation in digital-real integration.

Keywords


Digital-real integration; Technology enterprises; Internal control; Optimization path; Digital economy

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References


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DOI: http://dx.doi.org/10.70711/frim.v3i9.7319

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