数字化转型、双元能力与企业持续性创新  

Digital Transformation,Dual Ability and Enterprise Persistent Innovation

作　　者：凌华[1] 李辛熠 徐怀宁 Ling Hua;Li Xinyi;Xu Huaining(School of Accounting,Nanjing Audit University,Nanjing 211815,China;School of Management,Jinan University,Guangzhou 510632,China)

机构地区：[1]南京审计大学会计学院,南京211815 [2]暨南大学管理学院,广州510632

出　　处：《工业技术经济》2023年第7期48-57,共10页Journal of Industrial Technological Economics

基　　金：国家社会科学基金项目“群体断裂带对地方政府效能的影响机制研究”(项目编号:20BGL221);江苏省研究生科研与实践创新计划项目“新《环境保护法》的实施效果及其审计评价”(项目编号:KYCX22_2165)。

摘　　要：近年来数字元素逐步融入企业,推动企业创新活动深入开展,为企业持续创新提供了新的活力源泉。本文选取2010~2021年中国沪深A股上市公司为研究样本,基于双元视角就数字化转型对企业持续性创新的影响及作用机理进行深入分析。研究发现:数字化转型能够有效促进企业持续性创新,增强企业的长期发展活力。机制检验结果显示:数字化转型主要通过增强企业的探索能力对企业持续性创新产生积极影响,体现了持续性创新对企业不断自主开拓发展的要求。进一步检验表明,随着企业数字化转型的开展及企业持续性创新能力的增强,企业创新质量得到明显提高。基于政府特征来看,较高的政府研发补贴能够提升企业的持续性创新能力;结合行业特征可见,较弱的行业竞争和较少的行业管制有助于增强企业持续性创新水平,位于高新技术产业企业的持续性创新水平较其他企业更明显地受益于企业数字化转型。In recent years,digital elements have been gradually integrated into enterprises,promoting the in-depth deve⁃lopment of enterprise innovation activities,and providing a new source of vitality for enterprises'continuous innovation.This paper selects A-share listed companies in China's Shanghai and Shenzhen from 2010 to 2021 as research samples,and makes an in-depth analysis of the impact and mechanism of digital transformation on enterprise sustainable innovation from the dual perspective.The research finds that digital transformation can effectively promote the sustainable innovation of enterprises and enhance the long-term development vitality of enterprises.In the part of mechanism tests,data analyses show that digital transformation has a positive im⁃pact on enterprises'persistent innovation mainly through enhancing enterprises'exploration ability,which reflects the requirement of persistent innovation for enterprises'continuous independent development.Further tests show that,with the development of enter⁃prise digital transformation and the enhancement of enterprise continuous innovation ability,enterprise innovation quality has been significantly improved.Based on the characteristics of the government,higher government R&D subsidies can improve the sustai⁃nable innovation capacity of enterprises.Combined with the characteristics of the industry,it can be seen that weak industry competi⁃tion and less industry regulation help to enhance the level of sustainable innovation of enterprises.The sustainable innovation level of enterprises located in high-tech industries benefits more obviously from corporate digital transformation than other enterprises.

关 键 词：数字化转型 持续性创新 探索能力 利用能力 创新质量 政府补贴 

分 类 号：F273.1[经济管理—企业管理] F49[经济管理—国民经济]