企业数字化转型、高管信息技术特长与创新效率  

Corporate Digital Transformation,Information Technology Expertise of Senior Executives and Innovation Efficiency

作　　者：赵玲 黄昊 ZHAO Ling;HUANG Hao(School of Economics,Xihua University,Chengdu 610039,China;School of Public Finance and Taxation,Southwestern University of Finance and Economics,Chengdu 611130,China)

机构地区：[1]西华大学经济学院,成都610039 [2]西南财经大学财税学院,成都611130

出　　处：《云南财经大学学报》2023年第7期86-110,共25页Journal of Yunnan University of Finance and Economics

基　　金：国家自然科学基金项目“政策执行效果审计与企业创新质量研究:基于地方政府行为纠偏的视角”(72102192);国家自然科学基金项目“分行业信息披露与资本市场定价效率:基于一项准自然实验的研究”(72102187);四川省科技厅软科学项目“建立健全容错免责机制助力四川高质量突破式创新成果培育的理论逻辑与政策路径研究”(2022JDR0274)。

摘　　要：数字经济作为一种新的支柱型经济形态,已成为推动经济社会高质量发展的核心引擎,并逐步向企业纵深拓展。在这一时代背景下,采用机器学习方法构建企业层面的数字化转型指标,并在此基础上实证考察企业数字化转型对创新效率的影响及其作用机制。研究结果显示,数字化转型能够显著提升企业的创新效率,并且这一效应在高管具有信息技术特长的企业中表现得更为明显。机制分析发现,企业数字化转型通过降低资源组织协调成本和优化内部控制执行环境等渠道实现创新效率的提升。进一步研究发现,数字化转型对企业创新效率的提升作用在同行业头部企业以及地区数字化水平较高时有更强体现。As a new pillar economic form,digital economy has become the core engine to promote the high quality development of the economic society,and it is expanding more and more deeply into enterprises.Based on the background,machine learning method is used to construct digital transformation index,and the impact and mechanism of enterprise digital transformation on innovation efficiency is empirically investigated.The results show that digital transformation can significantly improve the innovation efficiency of enterprises,and the effect is more significant in enterprises with senior executives who have information technology expertise.Mechanism analysis shows that enterprise digital transformation improves innovation efficiency through lowering resource organization and coordination costs and optimizing the execution environment of internal control.Further study shows that the improvement of digital transformation on enterprise innovation efficiency performs better in industry-leading enterprises and regions with higher digitalization level.

关 键 词：数字化转型 创新效率 高管信息技术特长 组织协调成本 内部控制 

分 类 号：F239.2[经济管理—会计学]