数字赋能、技术改造与纺织服装企业绿色化转型  

Digital empowerment,technological renovation,and green transformation in textile and apparel enterprises

作　　者：赵君丽[1] 戚嘉宸 ZHAO Junli;QI Jiachen(Glorious Sun School of Business and Management,Donghua University,Shanghai 200051,China)

机构地区：[1]东华大学旭日工商管理学院,上海200051

出　　处：《丝绸》2025年第1期11-19,共9页Journal of Silk

基　　金：国家社会科学基金项目(21BJY106);教育部人文社会科学规划项目(20YJAGJW007);东华大学“一带一路”智库研究专项项目(2232019B-08);中央高校基本科研业务费专项资金资助项目(2232018H-09)。

摘　　要：本文选取2008—2021年中国纺织服装上市公司面板数据,构建固定效应模型,探究数字赋能纺织服装企业绿色转型影响效果及其作用机制。结果显示:数字赋能显著促进了纺织服装企业绿色化转型,特别是促进了大规模、东部地区和非国企的绿色化转型;技术改造是数字赋能促进绿色化转型的重要路径,企业资本更新在此过程中起中介作用;融资约束降低时,数字赋能优化绿色发展的各环节,加速绿色化转型;过度的税收优惠会产生负面效果,可能引发寻租和套利行为,不利于企业可持续发展和绿色化转型。Green transformation is an intrinsic demand for the construction of a modern industrial system and is essential for achieving high-quality economic development in China under the new development paradigm.The textile and apparel industry,a quintessential traditional sector,has made the acceleration of green upgrading and transformation a key direction for industrial development.However,the industry is generally plagued by issues such as high energy consumption,high pollution,and low added value.There is an urgent need to enhance energy efficiency through technological innovation,reduce environmental pollution,increase product value,and promote in-depth transformation and upgrading of the industry.The application of digital technology in China’s textile and apparel industry is driving technological renovation in traditional industries.This paper examines the impact of digital technology on the green transformation of textile and apparel enterprises from the perspective of digital empowerment.The paper develops a multidimensional indicator system to evaluate the level of green transformation in textile and apparel enterprises.Using panel data from the listed companies in China’s textile and apparel industry from 2008 to 2021,the article conducted an empirical study on the impact and mechanisms of digital empowerment on the green transformation of enterprises in the textile and apparel industry from the perspective of technological renovation.In addition,it also conducted an analysis of the moderating effects from the aspects of financing constraints and tax incentives.Furthermore,the heterogeneity analysis based on differences in enterprise ownership,regional characteristics,and size was conducted.To verify the reliability of the conclusions,alternative explanatory variables and sample intervals were selected for robustness testing of the model.Instrumental variable method and Propensity Score Matching(PSM)method were employed for endogeneity testing.The study finds that digital empowerment significantly promote

关 键 词：数字赋能 纺织服装企业 技术改造 绿色化转型 融资约束 税收优惠 

分 类 号：F426.81[经济管理—产业经济]