数字化对制造业企业绿色转型的影响机制研究  

The Impact Mechanism of Digitalization on the Green Transformation of Manufacturing Enterprises

作　　者：刘玉斌[1] 王丹婵 LIU Yubin;WANG Danchan(School of Business,Tianjin University of Finance and Economics,Tianjin 300222,China)

机构地区：[1]天津财经大学商学院,天津300222

出　　处：《山西大学学报（哲学社会科学版）》2023年第6期138-148,共11页Journal of Shanxi University(Philosophy and Social Science Edition)

基　　金：中国科协高端科技创新智库青年项目“转移成本、大数据杀熟与平台监管政策”(2021ZZZLFZB1207105);天津市研究生科研创新项目“数字化赋能制造业企业绿色转型的机制研究”(2022BKY224)。

摘　　要：基于A股上市公司2011—2021年数据,研究了数字化对制造业企业绿色转型的影响与作用机制。研究发现数字化可以助力制造业企业绿色转型,且通过一系列稳健性检验以及内生性处理后估计结果依然显著成立。从作用机制看,数字化主要通过企业创新能力、结构优化和资源利用这三种途径助力制造业企业绿色转型。异质性分析发现,非国有、规模大、非高技术和ESG责任高的制造业企业内实施数字化可获得更大的促进效应。深入揭示数字化如何影响制造业企业绿色转型的内在逻辑,为数字经济与绿色制造的深度融合提供参考。Using data from A-share listed companies from 2011 to 2021,the paper examines the impact and mechanism of digitalization on the environmental performance of manufacturing enterprises.The results show that digitalzation can help manufacturing enterprises achieve green transformation,and this effect is robust to various tests and endogeneity corrections.In terms of mechanism,digitalization enhances the green transformation of manufacturing enterprises through such channels as innovation capability,structural optimization and resource utilization.Moreover,heterogeneity analyses find that the effect of digitalization is stronger for non-state-owned large-scale,non-high-tech and high-ESG-responsibility manufacturing enterprises,which reveals in depth the internal logic of how digitalization affects the green transformation of mannfacturing enterprises,and provides a reference for the deep integration of the digital economy and green manufacturing.

关 键 词：数字化 绿色转型 创新能力 结构优化 资源利用 

分 类 号：F270[经济管理—企业管理]