我国制造企业数字化转型的碳减排效应研究  

Research on Carbon Emission Reduction Effect of Digital Trans⁃formation of Manufacturing Enterprises in China

作　　者：李新安 何梦园 Li Xinan;He Mengyuan(School of International Business and Economics,Henan University of Economics and Law,Zhengzhou 450046,China;Henan Regional Industrial Innovation and Development Research Base,Zhengzhou 450046,China;Zhengzhou Business University,Zhengzhou 451200,China)

机构地区：[1]河南财经政法大学国际经济与贸易学院,河南郑州450046 [2]河南省区域产业创新与发展重点研究基地,河南郑州450046 [3]郑州商学院,河南郑州451200

出　　处：《创新科技》2024年第10期72-90,共19页Innovation science and technology

基　　金：国家自然科学基金项目“绿色制造视角下中国OFDI全球价值链嵌入的碳减排效应研究”(41871215);国家社会科学基金项目“数字资本双重属性视域下共同富裕实现机制及政策”(22BKS176);教育部人文社科研究规划基金项目“产业链智能化重塑对制造业碳排放的影响机理与政策研究”(24YJA790025);河南省软科学研究计划重点项目“吸引社会资金投入基础研究的国内外实践及对我省的启示”(242400411025);2024年度河南省文化和旅游厅重点研究课题“中部地区崛起战略背景下的河南文旅新作为研究”(02)。

摘　　要：制造企业数字化转型已成为实现碳减排与促进经济绿色发展的重要引擎。选取2011—2022年我国A股上市公司中1040家制造企业的面板数据作为研究样本,在分析制造企业数字化转型影响碳减排的内在理论机制的基础上,运用双向固定效应模型、中介效应模型和调节效应模型,对制造企业数字化转型的碳减排效应进行实证检验。研究发现:制造企业数字化转型对碳减排具有显著的正向推动作用。该结论在经过一系列稳健性检验和内生性处理后依旧成立。传导机制分析表明,制造企业数字化转型通过绿色技术创新和政府财政补贴两条途径显著提升碳减排能力。而环境规制的调节作用在市场化程度不同地区的制造企业中具有差异性。进一步分析发现,不同的行业属性、产权性质和区域位置等都会导致制造企业数字化转型对碳减排的影响程度不同,且非重污染行业、非国有、环境监管严格和资源型城市的制造企业的数字化转型对碳减排的影响更为显著。最后,提出具有针对性的政策建议,以期推进制造企业数字化与绿色低碳化协同发展。The digital transformation of its manufacturing enterprises has become an impor-tant engine to achieve carbon emission reduction and promote the green transformation of the economy.At present,the"dual carbon"goals are driving significant industrial system reform.This emphasizes the increasing importance of digitization and low-carbon coordination within manufacturing enterprises.However,the transformation of Chinese manufacturing enterprises is still in its infancy and there is a lack of theoretical research on how digital transformation im-pacts the internal mechanisms of carbon emission reduction at the micro level.This gap is sig-nificantly restricting the low-carbon development of the manufacturing industry.Therefore,it is essential to explore further the mechanism of digital transformation on carbon emissions of Chi-nese manufacturing enterprises.Based on this,the panel data sample of 1040 manufacturing en-terprises of China's A-share listed companies from 2011 to 2022 is selected to systematically in-vestigate the relationship between digital transformation and carbon emission reduction at the en-terprise level.This paper delves into the theoretical mechanism of how digital transformation af-fects carbon emission reduction in manufacturing enterprises and empirically tests this effect of digital transformation using methods such as fixed effect model,mediation model,and moderat-ing effect model.This approach fills a gap in existing literature that mostly focuses on macro-level studies.The main research findings are as follows:The digital transformation of manufac-turing enterprises of listed companies has a significant effect on reducing carbon emissions.The conclusion remains valid after a series of robust tests and endogenous processing.The analysis of the transmission mechanism shows that digital transformation of manufacturing enterprises sig-nificantly improves carbon emission reduction ability through green technology innovation and government financial subsidies,that is,digital transformation provide

关 键 词：企业数字化转型 碳减排 绿色技术创新 政府财政补贴 环境规制 

分 类 号：F014.36[经济管理—政治经济学]