企业数字化转型会促进绿色技术创新吗?——基于文本分析方法的经验证据  

Will the Enterprise Digital Transformation Promote Corporate Green Technological Innovation?Empirical Evidence Based on Text Analysis Methods

作　　者：高智林 谭文浩[2] GAO Zhilin;TAN Wenhao(School of Economics and Management,Anhui Normal University,Wuhu 241002,China;School of Accounting,Nanjing University of Finance and Economics,Nanjing 210023,China)

机构地区：[1]安徽师范大学经济管理学院,安徽芜湖241002 [2]南京财经大学会计学院,江苏南京210023

出　　处：《财经论丛》2024年第1期79-91,共13页Collected Essays on Finance and Economics

基　　金：安徽省哲学社会科学规划项目(AHSKY2022D126);安徽省高等学校科研计划重点项目(2022AH050145);安徽师范大学博士科研启动金项目(762194)。

摘　　要：数字化转型是企业在激烈的市场竞争中实现可持续发展的核心引擎。本文选取2014—2021年A股上市制造业企业为样本,通过文本分析技术对企业年报中有关“数字化转型”标识词进行定位和提取,以此来评估企业的数字化水平,并系统考察企业数字化转型对企业绿色技术创新的影响及其作用机制。研究发现,企业数字化转型显著提升了企业的绿色技术创新水平。异质性检验揭示,数字化转型对企业绿色技术创新的影响在国有企业和大型企业中更为显著。进一步的机制检验表明,数字化转型主要通过提升信息共享和公司治理水平来促进企业绿色技术创新。在经济政策不确定性较高的环境下,数字化转型对企业绿色技术创新的促进作用尤其明显。本文的研究结论为深入理解数字化转型如何影响企业绿色技术创新提供了微观证据,也为我国数字经济政策的制定以及经济的高质量发展提供了重要启示。With the arrival of the digital era,the deep integration and broad expansion of the digital economy and the real economy has become a general trend.Green technological innovation is an important path to achieve the“dual-carbon goal”as well as the cornerstone of green development and social green transformation.Vigorously developing green technological innovation is conducive to the sustainable development of the economy.In the context of the rapid development of the digital economy,it will contribute to promoting high-quality economic development to study whether enterprises digital transformation can boost their green technological innovation.This paper takes the data of A-share listed companies in Shanghai and Shenzhen from 2014 to 2021 as the sample to carry out an in-depth verification of the influence path between the degree of enterprise digital transformation and the level of green technology innovation.The main findings are as follows:enterprise digital transformation is positively correlated with enterprise green technology innovation,i.e.,enterprise digital transformation can significantly improve the level of enterprise green technology innovation.The heterogeneity test finds that the impact of digital transformation on enterprise green technology innovation is more significant in state-owned enterprises and large enterprises.The influence mechanism test shows that the information sharing effect and the corporate governance effect,as the influence mechanisms of the positive relationship between digital transformation and green technology innovation,produce a certain mediating effect on the relationship between the two;the promotion effect of digital transformation on enterprise green technology innovation is mainly realized by promoting enterprises to improve the level of information sharing and the level of corporate governance.In addition,under higher economic policy uncertainty,the promotional effect of enterprise digital transformation on enterprises to improve the level of green technological

关 键 词：企业数字化转型 绿色技术创新 信息共享效应 公司治理效应 企业转型升级 

分 类 号：F273.1[经济管理—企业管理]