数字化转型、人力资本结构与企业发展质量:理论机制与实证检验  

Digital Transformation,Human Capital Structure and Enterprise Development Quality:Theoretical Mechanism and Empirical Test

作　　者：丁志帆 丁胜 Ding Zhifan;Ding Sheng(School of Economics,Fujian Normal University;School of Economics,Henan University)

机构地区：[1]福建师范大学经济学院 [2]河南大学经济学院

出　　处：《宏观质量研究》2024年第6期30-43,共14页Journal of Macro-quality Research

基　　金：国家社科基金一般项目(21BJL062);全国统计科学研究项目重大项目(2024LD003)的资助。

摘　　要：数字化转型是新时代中国企业发展质量提升的内在要求和重要着力点。通过构建包括数字化转型投入的异质性企业模型,运用中国A股上市公司数据,实证检验了数字化转型对企业发展质量的影响效应。研究显示,数字化转型对企业发展质量具有显著的提升作用,是新时代中国企业竞争力提升的重要驱动力;人力资本作为企业数字化转型的重要支撑,其结构优化正向调节了数字化转型对企业发展质量的积极影响。机制分析表明,数字化转型通过影响企业创新和内部控制驱动企业发展质量提升;异质性分析表明,产权性质、管理架构等内部属性和产业性质、地理区位等外部环境是数字化转型影响企业发展质量异质性表现的重要因素。Digital transformation is an intrinsic requirement and an important focus for improving the quality of Chinese enterprise development in the new era.By constructing a heterogeneous enterprise model including digital transformation investment,and using the data of China s A-share listed companies,the impact of digital transformation on the quality of enterprise development is empirically tested.Mechanism analysis shows that,digital transformation drives the improvement of enterprise development quality by influencing enterprise innovation and internal control.Human capital,as an important support for enterprises digital transformation,its structure optimization positively regulates the positive impact of digital transformation on the development quality of enterprises.The heterogeneity analysis shows that,internal attributes such as property rights and management structure,as well as external environments such as industrial nature and geographical location,are important factors affecting the heterogeneous performance of enterprise development quality in digital transformation.

关 键 词：数字化转型 企业发展质量 人力资本结构 创新质量 内部控制质量 

分 类 号：F27[经济管理—企业管理]