数字技术对企业无形资本投入强度的影响  

Impact of Digital Technology on the Intensity of Corporate Investment in Intangible Capital

作　　者：杏稼龙 吴福象[1] 徐霞 XING Jia-long;WU Fu-xiang;XU Xia(School of Economics,Nanjing University,Nanjing 210093,China)

机构地区：[1]南京大学经济学院,江苏南京210093

出　　处：《山西财经大学学报》2024年第5期43-56,共14页Journal of Shanxi University of Finance and Economics

基　　金：国家社会科学基金重大项目(20&ZD123);国家自然科学基金面上项目(72073061)。

摘　　要：释放数字技术对企业无形资本的创新效应,成为塑造国家创新优势的关键环节。基于2010—2021年的中国制造业上市企业面板数据,采用质量阶梯模型分析数字技术对企业无形资本投入强度的作用机制。研究发现:数字技术显著提升企业无形资本投入强度;在数字化转型程度较高的企业、所在行业与ICT行业关联度较高的企业和地处高数字化水平区域的企业中,数字技术对企业无形资本投入强度的促进作用较强;数字技术通过市场规模效应和效率增进效应,影响企业无形资本投入强度。The innovation effect of digital technology on corporate intangible capital is of great significance in shaping national innovation advantage.Based on the panel data of China’s listed manufacturing corporations from 2010 to 2021,the paper used the quality ladder model to analyze the action mechanism of digital technology affecting the intensity of corporate investment in intangible capital.The study found that:digital technology significantly improved the investment intensity.Moreover,the promotion effect of digital technology was particularly pronounced in corporations with higher levels of digital transformation,those having strong associations to the ICT sector,and those located in regions characterized by high levels of digitization.The action channels in this relation included the market scale effect and the efficiency enhancement effect.

关 键 词：数字技术 无形资本 企业创新 无形资本投入强度 数字化转型 

分 类 号：F124.3[经济管理—世界经济]