医药行业数字化转型视角下政策文本与企业年报的语义关联分析OA

[Purpose/significance]Policy issuance constitutes a fundamental aspect of effective government administra-tion.The alignment and relevance between policy content and corporate digital transformation practices determine whether policies can fulfill their functional attributes and ultimately affect the implementation effectiveness of enter-prise digital transformation.[Method/process]Targeting listed companies in China's pharmaceutical industry,this study measures the semantic similarity between policy texts and annual reports,and examines the alignment between policies and corporate digital transformation behaviors at the thematic level.[Result/conclusion]Policy themes remain at the preliminary stage of digital transformation,exhibiting an overall lag behind actual corporate development.While enterprises are advancing digital transformation into deeper and more substantive implementation,policies fail to ad-dress corporate concerns in many aspects in a timely manner.