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作 者:宋佳宁 宋在科[1] SONG Jia-ning;SONG zai-ke(School of Accountancy,Anhui University of Finance and Economics,Bengbu 233030,China;College of Business Administration,Capital University of Economics and Business,Beijing 100070,China)
机构地区:[1]安徽财经大学会计学院,安徽蚌埠233030 [2]首都经济贸易大学工商管理学院,安徽蚌埠233030
出 处:《经济体制改革》2023年第4期114-122,共9页Reform of Economic System
基 金:安徽省自然科学基金面上项目“后发企业面向先发企业的技术创新博弈机理与策略研究”(2108085MG243);安徽财经大学科研一般项目“智能制造企业创新韧性的提升路径研究”(ACKYC22049)。
摘 要:以2011~2020年中国A股上市制造业企业为研究对象,构建计量模型实证分析数字化转型对制造业企业创新绩效的影响,并考察技术溢出在其中所发挥的中介效应。结果表明:数字化转型对制造业企业创新绩效具有显著提升作用,成为制造业企业提升创新绩效的新动能。数字化转型对制造业企业创新绩效的提升作用存在地区异质性、产权异质性及行业异质性,主要表现为在东部地区制造业企业、非国有制造业企业与高技术制造业中更显著。中介效应机制检验结果显示:数字化转型可通过技术溢出积累创新知识,进而提升制造业企业创新绩效。鉴于此,应夯实数字化转型基础,优化数字营商环境,降低技术溢出门槛,充分释放数字化技术创新效应,推动制造业高质量发展。Taking Chinese A-share listed manufacturing enterprises from 2011 to 2020 as the research object,this paper empirically analyzes the impact of digital transformation on the innovation performance of manufacturing enterprises,and examines the intermediary effect of technology spillovers.The results show that digital transformation can significantly improve the innovation performance of manufacturing enterprises,and it is a new driving force for manufacturing enterprises to improve innovation performance.The role of digital transformation in improving the innovation performance of manufacturing enterprises lies in regional heterogeneity,property right heterogeneity and industry heterogeneity,which is more significant in manufacturing enterprises in the eastern region,non-state manufacturing enterprises and high-tech manufacturing.The test of intermediary effect mechanism proves that digital transformation can accumulate innovative knowledge through technology spillovers and then improve the innovation performance of enterprises.Therefore,it is proposed to consolidate the foundation of digital transformation,optimize the digital business environment,reduce the threshold of technology spillover,so as to fully release the effect of digital technology innovation and promote the high-quality development of manufacturing industry.
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