企业家精神赋能可持续发展的影响机制研究  

Research on the Influence Mechanism of Entrepreneurship Empowering Sustainable Development

作　　者：卜美文 Bu Meiwen

机构地区：[1]扬州大学商学院 [2]南昌理工学院财经学院

出　　处：《财经科学》2022年第9期75-90,共16页Finance & Economics

基　　金：国家自然科学基金面上项目“产权视角下审计师声誉机制及其经济后果研究”(71272189);国家自然科学基金青年项目“公允价值估计中的管理者自由裁量及其行为后果与治理:基于股权激励表外信息的研究”(71502122)的资助。

摘　　要：面临百年未有之大变局,企业家精神成为提振投资者信心与推动可持续发展的重要引擎。本文运用规范与实证研究方法,考察企业家精神与公司可持续发展的关系、投资者信心在其中的影响机制以及进一步考察数字化转型的作用。本文发现,在控制其他因素的条件下,企业家精神对公司可持续发展发挥了显著促进作用;投资者信心在其间起到了部分中介作用。进一步研究发现,数字化转型通过投资者信心这一中介在企业家精神与公司可持续发展之间发挥了正向调节作用。为应对目前经济下行压力,本文对提振资本市场投资者信心、培育数字化经济生态、推动可持续发展具有启示意义。As an important engine for the sustainable development,entrepreneurship has attracted extensive attention from all walks of life.Using the method of normative and empirical research,this paper examines the relationship between entrepreneurship and sustainable development of the company,the influence mechanism of investor confidence,and further examines the role of digital transformation.The research results show that under the given conditions of other factors,entrepreneurship plays a significant role in promoting the sustainable development of company,and investor confidence plays a partial intermediary role in the process.Further research on the path mechanism found that digital transformation plays a positive regulatory role between entrepreneurship and sustainable development of the company through the intermediary of investor confidence.In order to cope with the current downward pressure on the economy,this paper enriches the research in the field of entrepreneurship and has important enlightenment significance for boosting the confidence of investors in the capital market,cultivating digital economic ecology,and promoting sustainable development.

关 键 词：企业家精神 可持续发展 投资者信心 数字化转型 

分 类 号：F270[经济管理—企业管理]