A Study on the Changes and Driving Factors of Corporate Performance Management in the Digital Economy Era: Take A-share listed companies in China as an example

In the era of digital economy, enterprise performance management is experiencing significant changes. This paper adopts principal component analysis to measure the development of local digital economy and empirically analyzes it with the financial data of China's A-share listed companies from 2011 to 2019, and the results show that the digital economy has a positive impact on enterprise performance, especially in high-tech enterprises and enterprises in the southern region. Net sales margin plays a key role in the development of digital economy to improve enterprise performance. High-tech enterprises can quickly adapt to new technologies and improve their performance by virtue of their technological advantages, while enterprises in the southern region can adopt new technologies and models more quickly and enhance their competitiveness due to the mature digital economy environment. It is suggested that enterprises should actively integrate into the digital economy and use big data and artificial intelligence technology to optimize performance management, while the government needs to strengthen policy support, promote the deep integration of the digital economy and the real economy, and promote the balanced development of the digital economy among regions.