数字化转型赋能涉农企业经营绩效提升的传导机制研究——基于双固定效应模型的实证  

Research on the Transmission Mechanism of Digital Transformation Empowering Agricultural-related Enterprises to Improve Operational Performance:A Study Based on a Double Fixed Effects Model

作　　者：李晓阳[1] 易鑫 郭鑫 李丹[1] LI Xiaoyang;YI Xin;GUO Xin;LI Dan

机构地区：[1]西南大学,重庆400715

出　　处：《农业技术经济》2024年第1期96-110,共15页Journal of Agrotechnical Economics

基　　金：国家自然科学基金项目“博弈视阈下农民工市民化诱导机理研究”(编号:71373215);重庆市政府重大决策咨询项目“重庆发展现代山地特色高效农业总体思路和实现路径研究”(编号:2021ZB02);重庆市社科规划重点项目“成渝地区双城经济圈要素流动研究”(编号:2021NDZD08)。

摘　　要：本文选取2010—2020年126家A股上市的涉农企业数据,基于双固定效应模型实证研究数字化转型赋能涉农企业经营绩效提升的传导机制。研究发现:(1)验证了数字化转型对涉农企业经营绩效提升的赋能作用,并且发现该作用具有持续的正向性;(2)营业成本控制效率在数字化转型赋能涉农企业经营绩效提升的传导中扮演着完全中介效应,即数字化转型通过提升企业营业成本管理水平,进而提升涉农企业经营绩效水平;(3)期间费用控制效率在数字化转型赋能涉农企业经营绩效提升的传导中扮演遮掩效应,即数字化转型使企业期间费用在总收入的占比上升,从而削弱数字化转型对企业经营绩效的提升作用。基于以上发现,研究还提出数字化转型赋能涉农企业经营绩效提升的资政建议。Based on a double fixed-effect model,this paper analyzes the transmission mechanism of digital transformation empowering agriculture-related enterprises to improve operational performance.The paper selects the data of 126 A-share listed agriculture-related enterprises from 2010 to 2020.This empirical study finds that:(1)It verifies the enabling effect of digital transformation on the improvement of business performance of agricultural-related enterprises,and finds that the effect has a continuous positive effect;(2)The efficiency of operating cost management in digital transformation empowers the business performance of agricultural-related enterprises.The transmission of improvement plays a complete intermediary effect,that is,digital transformation im proves the operating performance of agricultural-related enterprises by improving the management level of enterprises'operating costs;(3)During the period,the efficiency of expense management is the transmission of digital transformation to empower agricultural-related enterprises to improve their operational performance.It plays a masking effect,that is,digital transformation increases the proportion of enterprise expenses in total revenue during the period,thereby weakening the effect of digital transformation on improving business performance.Based on the above findings,the study also puts forward suggestions on how digital transformation empowers agricultural enterprises to improve their business performance。

关 键 词：涉农企业 数字化转型 经营绩效 传导机制 

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